{
  "url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015/schedule/paragraph-4.json",
  "legislation": "wsi/2015/2068",
  "legislation_title": "The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Interpretation",
  "text": "In this Schedule—\na company is an associated company of another if one of them has control of the other or both are under the control of the same person;\n“director” (“cyfarwyddwr”), “full-time working director” (“cyfarwyddwr sy’n gweithio’n llawn amser”) and “control” (“rheolaeth”), in relation to a body corporate, have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003 in relation to the benefits code;\n“provided” (“wedi ei darparu”, “wedi eu darparu”) means provided under a tenancy or otherwise.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 4 in force at 31.1.2016, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2015/2068/schedule/paragraph/4",
    "retrieved_at": "2026-10-28T23:32:00.876163+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."
}