{
  "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992",
  "json_url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992.json",
  "id": "uksi/1992/3024",
  "title": "The Local Government (District Council Tax) (Scotland) Regulations 1992",
  "short_title": "Local Government (District Council Tax) 1992",
  "long_title": "These Regulations make provision as to how there is to be ascertained and paid the amount which a regional council is liable to pay to a district council in their region in respect of council tax for financial year 1993/94 and each subsequent financial year (regulations 3 to 6). They also prescribe 15th January in the financial year preceding each of those financial years as the date before which a regional council is required to notify each district council in their region of the estimate which the regional council have made of the amount which will be produced by the district council tax in the district (regulation 2).",
  "citation": "S.I. 1992/3024",
  "type": "uksi",
  "year": "1992",
  "number": "3024",
  "version": "current",
  "date": "1992-12-01",
  "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-government-district-council-tax-scotland-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Prescribed date for notifying estimate of district council tax",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Payments in respect of the district council tax",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amount produced by the district council tax",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Gross council tax income",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Deductions from gross council tax income",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
      "provisions": [
        "section/95",
        "section/116"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/local-government-district-council-tax-scotland-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3024",
    "retrieved_at": "2026-10-29T14:10:41.463455+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."
}