{
  "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995",
  "json_url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995.json",
  "id": "uksi/1995/1981",
  "title": "The Local Authorities (Payment of Levy on Disposals) Regulations 1995",
  "short_title": "Local Authorities (Payment of Levy on Disposals) 1995",
  "long_title": "Under section 136 of the Leasehold Reform, Housing and Urban Development Act 1993 a local authority is required to pay a levy in respect of a disposal of dwelling-houses which is a qualifying disposal for the purposes of that section, and may apply amounts set aside as provision to meet credit liabilities (“PCL”) to meet any liability for such a levy (other than a liability for interest). These Regulations provide that the amounts which may be applied for this purpose shall not exceed a specified percentage of the levy concerned, namely the percentage of the consideration for the qualifying disposal which was set aside as PCL, or, where nothing was set aside, 1 per cent.",
  "citation": "S.I. 1995/1981",
  "type": "uksi",
  "year": "1995",
  "number": "1981",
  "version": "current",
  "date": "1995-07-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Levy on disposals of dwelling-houses",
      "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1993/28",
      "title": "Leasehold Reform, Housing and Urban Development Act 1993",
      "url": "https://openlegislation.uk/leasehold-reform-housing-and-urban-development-act-1993",
      "provisions": [
        "section/136"
      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/local-authorities-payment-of-levy-on-disposals-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1981",
    "retrieved_at": "2026-10-29T13:04:48.001773+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."
}