{
  "url": "https://openlegislation.uk/draft-council-tax-substitution-of-proportion-scotland-order-2016/introduction",
  "json_url": "https://openlegislation.uk/draft-council-tax-substitution-of-proportion-scotland-order-2016/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the Scottish Parliament under section 74(4) of the Local Government Finance Act 1992, for approval by resolution of the Scottish Parliament.\nCouncil Tax\nMade 2016\nComing into force 1st April 2017\nThe Scottish Ministers make the following Order in exercise of the powers conferred by section 74(3) of the Local Government Finance Act 1992.\nIn accordance with section 74(4) of that Act, a draft of this Order has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.14. The function of the Secretary of State under section 74(3) was transferred to the Scottish Ministers by the Scotland Act 1998 (c.46), section 53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2016/9780111032589/introduction",
    "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."
}