{
  "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-england-regulations-2003/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-england-regulations-2003/schedule/paragraph-3.json",
  "legislation": "uksi/2003/3011",
  "legislation_title": "The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-england-regulations-2003",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In this Schedule—\na company is an associated company of another person if one of them has control of the other or both are under the control of the same person;\n“director”, “full-time working director” and “control”, in relation to a body corporate have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003 in relation to the benefits code;\n“provided” means provided under a tenancy or otherwise; and\nreferences to the spouse or civil partner of a person are to be taken to include references to a person who is living with the other as if they were a married couple or civil partners.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 3 substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 68"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 3 in force at 18.12.2003, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 (c. 1); for the meaning of benefits code, see section 63."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3011/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T05:44:22.477284+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."
}