{
  "url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997/introduction.json",
  "legislation": "uksi/1997/673",
  "legislation_title": "The Council Tax (Dwellings) (Scotland) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, SCOTLAND\nMade 5th March 1997\nLaid before Parliament 10th March 1997\nComing into force 1st April 1997\nThe Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992 and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/673/introduction",
    "retrieved_at": "2026-10-29T12:22:34.737511+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."
}