{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/introduction",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/introduction.json",
  "legislation": "uksi/1997/728",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, SCOTLAND\nMade 7th March 1997\nLaid before Parliament 11th March 1997\nComing into force 1st April 1997\nThe Secretary of State, in exercise of the powers conferred on him by sections 72(6) and (7) and 113(2) of the Local Government Finance Act 1992 and of all other powers enabling him in that behalf, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c.14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/introduction",
    "retrieved_at": "2026-10-29T12:21:48.252490+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."
}