{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-2A",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-2A.json",
  "legislation": "uksi/1992/551",
  "legislation_title": "The Council Tax (Liability for Owners) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992",
  "path": "regulation/2A",
  "kind": "regulation",
  "number": "2A",
  "heading": null,
  "text": "(1) In relation to a dwelling within Class C in regulation 2, section 8(3) shall have effect as if, for the reference to the owner, there were substituted a reference to—\n(a) the person who has a relevant material interest which is not subject to a relevant material interest inferior to it;\nor, if there is no such person—\n(b) the person who has a freehold interest in the whole or any part of the dwelling.\n(2) In paragraph (1), “relevant material interest” means a freehold or leasehold interest in the whole of the dwelling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 2A inserted (24.2.1993) by The Council Tax (Liability for Owners) (Amendment) Regulations 1993 (S.I. 1993/151), regs. 1, 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/551/regulation/2A",
    "retrieved_at": "2026-10-29T14:26:57.923015+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."
}