{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-5/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-5/paragraph-1.json",
  "legislation": "ssi/2021/249",
  "legislation_title": "The Council Tax Reduction (Scotland) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021",
  "path": "schedule/5/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "text": "(1) The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 are amended as follows.\n(2) In regulation 1(2) (interpretation), in the definition of “council tax reduction”, after “Council Tax Reduction (Scotland) Regulations 2012” insert “, the Council Tax Reduction (Scotland) Regulations 2021”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 1 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/1332. The definition of “council tax reduction” was inserted by S.S.I. 2012/303."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/1",
    "retrieved_at": "2026-10-28T20:55:10.625954+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."
}