{
  "url": "https://openlegislation.uk/council-tax-transitional-arrangements-wales-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-transitional-arrangements-wales-regulations-2004/regulation-5.json",
  "legislation": "wsi/2004/3142",
  "legislation_title": "The Council Tax (Transitional Arrangements) (Wales) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/council-tax-transitional-arrangements-wales-regulations-2004",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Effect of the identification of transitional valuation bands",
  "text": "Where a transitional valuation band has been identified in respect of a dwelling for the transitional period or any part thereof, liability to pay council tax in respect of that dwelling must be determined and calculated as if references in the 1992 Act to the valuation band listed for the dwelling were references to the transitional valuation band identified as applying to that dwelling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2004/3142/regulation/5",
    "retrieved_at": "2026-10-29T00:07:27.836279+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."
}