{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-8.json",
  "legislation": "uksi/1992/1332",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Assumptions as to dwellings",
  "text": "(1) Where a levying authority, having taken such steps as are referred to in regulation 7, have no reason to believe that a particular dwelling will be or was an exempt dwelling for any period during the year, they shall assume, for the purposes of Part V of these Regulations, that the dwelling will be or was a chargeable dwelling for that period.\n(2) Where a levying authority, having taken such steps as are referred to in regulation 7, have reason to believe that a particular dwelling will be or was an exempt dwelling for a period during the year, they shall assume, for the purposes of the said Part V, that the dwelling will be or was an exempt dwelling for that period.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/regulation/8",
    "retrieved_at": "2026-10-29T14:21:49.300830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}