{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012/regulation-8",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012/regulation-8.json",
  "legislation": "uksi/2012/2914",
  "legislation_title": "The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Prescribed period",
  "text": "The period beginning on 1st December and ending on 31st January in the financial year preceding that for which the calculation of the council tax base is made is prescribed for the purposes of item T in sections 31B(1), 42B(1), and 52ZX(5) of the 1992 Act and section 88(2) of the 1999 Act and item TP in sections 45(3) and 48(3) and (4) of the 1992 Act and item TP2 in section 89(4) of the 1999 Act.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 30.11.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2914/regulation/8",
    "retrieved_at": "2026-10-29T01:12:44.239386+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."
}