{
  "url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-2010/introduction.json",
  "legislation": "ssi/2010/35",
  "legislation_title": "The Council Tax (Dwellings) (Scotland) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Tax\nMade 9th February 2010\nLaid before the Scottish Parliament 10th February 2010\nComing into force 1st April 2010\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 72(4) and 116(1) of the Local Government Finance Act 1992 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2010/35/introduction",
    "retrieved_at": "2026-10-28T21:57:40.585660+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."
}