{
  "url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-amendment-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-amendment-regulations-2003/regulation-2.json",
  "legislation": "ssi/2003/137",
  "legislation_title": "The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-of-owners-scotland-amendment-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Citation, commencement and amendment of the Council Tax (Liability of Owners) (Scotland) Regulations 1992",
  "text": "(1) The Council Tax (Liability of Owners) (Scotland) Regulations 1992 are amended as follows.\n(2) In the Schedule, for paragraph 3 there shall be substituted–\n“3. A dwelling occupied, or which could be occupied, by persons who do not constitute a single household and which is occupied by one or more persons each of whom–\n(a) is a tenant of, or has a licence to occupy, part only of the dwelling; or\n(b) has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/1331; the relevant amending instrument is S.I. 1993/344."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2003/137/regulation/2",
    "retrieved_at": "2026-10-28T22:37:40.895676+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."
}