{
  "url": "https://openlegislation.uk/draft-council-tax-substitution-of-proportion-scotland-order-2016/article-2",
  "json_url": "https://openlegislation.uk/draft-council-tax-substitution-of-proportion-scotland-order-2016/article-2.json",
  "legislation": "sdsi/2016/9780111032589",
  "legislation_title": "The Council Tax (Substitution of Proportion) (Scotland) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-council-tax-substitution-of-proportion-scotland-order-2016",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Substitution of proportion",
  "text": "(1) In section 74(1) of the Local Government Finance Act 1992, for the words after “proportion—” substitute—\n“240: 280: 320: 360: 473: 585: 705: 882\nwhere\n240 is for dwellings listed in valuation band A, 280 is for dwellings listed in valuation band B, and so on.”.\n(2) The substitution made by paragraph (1) has effect as regards financial years beginning on or after 1st April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 74(1) was amended by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 14, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111032589/article/2",
    "retrieved_at": "2026-10-30T15:34:18.017532+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."
}