{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2012/regulation-2.json",
  "legislation": "ssi/2012/303",
  "legislation_title": "The Council Tax Reduction (Scotland) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) ...\n...\n“the 1992 Act” means the Social Security Contributions and Benefits Act 1992 ;\n...\n“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 ;\n...\n“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);\n...\n“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;\n...\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (except regs. 2 (in part), 37, 38, sch. 4 paras. 37, 38) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c.4."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/303/regulation/2",
    "retrieved_at": "2026-10-28T21:42:18.154672+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."
}