{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-8.json",
  "legislation": "uksi/1992/612",
  "legislation_title": "The Local Authorities (Calculation of Council Tax Base) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992",
  "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 hereby prescribed for the purposes of item T in sections 33(1) and 44(1) and item TP in sections 45(3) and 48(3) and (4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1999/3437",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment–Greater London Authority) Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1992/1742",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) Regulations 1992"
    },
    {
      "type": "am (E)",
      "affecting": "uksi/2003/3012",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2012/460",
      "affecting_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2012/460",
      "affecting_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2012/460",
      "affecting_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/612/regulation/8",
    "retrieved_at": "2026-10-29T14:26:12.263324+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."
}