{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-amendment-england-regulations-1999/note",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-amendment-england-regulations-1999/note.json",
  "legislation": "uksi/1999/3123",
  "legislation_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-amendment-england-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 by providing for the reduction in tax yield resulting from the Council Tax (Reductions for Disabilities) (Amendment) Regulations 1999. These latter Regulations provide for dwellings in valuation band A to qualify for a disability reduction with effect from 1st April 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3123/note",
    "retrieved_at": "2026-10-29T09:34:50.172027+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."
}