{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In relation to a dwelling within Class E in regulation 2, where a minister of the Church of England is ... the inhabitant and the owner of the dwelling and is in receipt of a stipend, section 8(3) of the Act shall have effect as if, for the reference to the owner, there were substituted a reference to the Diocesan Board of Finance of the diocese in which the dwelling is situated.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 3 omitted (1.4.1995) by virtue of The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 (S.I. 1995/620), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 3 inserted (1.4.1995) by The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 (S.I. 1995/620), regs. 1, 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 31.3.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/551/regulation/3",
    "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."
}