{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016/regulation-22",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016/regulation-22.json",
  "legislation": "ssi/2016/81",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment Regulations 2016",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Uprating and miscellaneous amendments",
  "text": "In regulation 37(2)(a) (calculation of deduction of tax and contributions of self-employed earners)—\n(a) for “11(1)” substitute “11(2)”;\n(b) for “11(3) substitute “11(8)”; and\n(c) for “(small earnings exception)” substitute “(small profits threshold)”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 in force at 1.4.2016 in accordance with, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/81/regulation/22",
    "retrieved_at": "2026-10-28T21:25:05.497479+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."
}