{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-1/paragraph-3.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": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Where a demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 3 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "ssi/2020/4",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020"
    },
    {
      "type": "added",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "applied",
      "affecting": "ssi/2006/71",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2006"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/166",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/166",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000"
    },
    {
      "type": "applied",
      "affecting": "ssi/2023/52",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2002/33",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2002"
    },
    {
      "type": "applied",
      "affecting": "ssi/2005/54",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2005"
    },
    {
      "type": "applied",
      "affecting": "ssi/2010/10",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2010"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2012/53",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2014/3",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/schedule/1/paragraph/3",
    "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."
}