{
  "url": "https://openlegislation.uk/council-tax-liability-of-owners-amendment-scotland-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/council-tax-liability-of-owners-amendment-scotland-regulations-2000/introduction.json",
  "legislation": "uksi/2000/715",
  "legislation_title": "The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-of-owners-amendment-scotland-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "IMMIGRATION\nCOUNCIL TAX, SCOTLAND\nMade 9th March 2000\nLaid before Parliament 13th March 2000\nComing into force 3rd April 2000\nIn exercise of the powers conferred on him by sections 76(1) and (7) and 116(1) of the Local Government Finance Act 1992, and of all other powers enabling him in that behalf, the Secretary of State hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/715/introduction",
    "retrieved_at": "2026-10-29T09:18:00.557553+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."
}