{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/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/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "A statement, as regards the relevant year and the relevant valuation band or, where applicable, the alternative valuation band, of—\n(a) where the relevant dwelling is situated within the area of a regional council, the amounts last set or determined—\n(i) as council tax by that council and by the district council within the area of which the dwelling is situated; and\n(ii) as council water charge by that regional council; or\n(b) where the relevant dwelling is situated within the area of an islands council, the amounts last set or determined as council tax and council water charge by that council.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 3 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "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": "revoked",
      "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": "revoked",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/schedule/2/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."
}