{
  "url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1998/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1998/schedule-1/paragraph-1.json",
  "legislation": "uksi/1998/214",
  "legislation_title": "The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1998",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In this Schedule—\n(a) “council tax base” means an authority’s council tax base calculated, where the authority is a billing authority, in accordance with section 33 of the 1992 Act and Regulations made under that section, and, where the authority is a major precepting authority, in accordance with section 44 of that Act and Regulations made under that section,\n(b) “Finance Report” means the Local Government Finance Report (England) 1997/98 approved by the House of Commons on 3rd February 1997,\n(c) “existing billing authority” means the billing authority in the area of which the relevant area was situated in the financial year beginning on 1st April 1997, and “existing county” means the county council in the area of which the relevant area was situated in that year,\n(d) “new district authority” means a new authority established by a section 17 order as a district council for an area, but does not include an authority established as described in section 14(6) of the Act,\n(e) “Notional Amounts Report” means the Limitation of Council Tax and Precepts (Relevant Notional Amounts) Report (England) 1998/99 approved by the House of Commons on 5th February 1998,\n(f) “RSG tax base” means an authority’s council tax base for Revenue Support Grant purposes, and\n(g) “SSA” means standard spending assessment and has the same meaning as in the Finance Report.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/214/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-29T11:38:08.156411+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."
}