{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-england-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-england-regulations-2003/introduction.json",
  "legislation": "uksi/2003/3125",
  "legislation_title": "The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-england-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, ENGLAND\nMade 3rd December 2003\nLaid before Parliament 10th December 2003\nComing into force 1st January 2004\nThe First Secretary of State, in exercise of the powers conferred upon him by sections 8(1) and 113(1) of the Local Government Finance Act 1992 hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 (c. 14.) These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672); see the reference to the Local Government Finance Act 1992 in Schedule 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3125/introduction",
    "retrieved_at": "2026-10-29T05:39:16.619133+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."
}