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  "id": "ssi/2003/137",
  "title": "The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003",
  "short_title": "Council Tax (Liability of Owners) 2003",
  "long_title": "These Regulations amend the Council Tax (Liability of Owners) (Scotland) Regulations 1992. The Schedule to those Regulations prescribes classes of dwellings in respect of which special rules are to apply as regards liability for the council tax. Paragraph 3 of that Schedule provides for the owner of certain houses in multiple occupation to be liable for that tax. The amendments relate to houses for multiple occupation.",
  "citation": "S.S.I. 2003/137",
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      "title": "Local Government Finance Act 1992",
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    "source_url": "https://www.legislation.gov.uk/ssi/2003/137",
    "retrieved_at": "2026-10-28T22:37:40.895676+00:00"
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  "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."
}