{
  "url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012/regulation-5.json",
  "legislation": "uksi/2012/460",
  "legislation_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Local precepting authority’s duty to notify appropriate billing authority",
  "text": "For the purposes of section 52ZM(4) (local precepting authority’s duty to notify appropriate billing authority) of the Act, the date prescribed as the date by which a local precepting authority must make a notification under section 52ZM(1) of the Act is—\n(a) in relation to the financial year beginning on 1st April 2012, 17th March in the financial year preceding that year; and\n(b) in relation to any financial year beginning on or after 1st April 2013, 8th March in the financial year preceding that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/460/regulation/5",
    "retrieved_at": "2026-10-29T01:40:52.297278+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."
}