{
  "url": "https://openlegislation.uk/local-government-finance-act-1992",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992.json",
  "id": "ukpga/1992/14",
  "title": "Local Government Finance Act 1992",
  "short_title": "Local Government Finance Act 1992",
  "long_title": "An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.",
  "citation": "1992 c. 14",
  "type": "ukpga",
  "year": "1992",
  "number": "14",
  "version": "current",
  "date": "1992-03-06",
  "revised": true,
  "valid_from": "2026-06-29",
  "extent": "E+W+S",
  "unapplied_effects": 40,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/introduction",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Council Tax: England and Wales",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Council tax in respect of dwellings.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/preliminary"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Liability to tax determined on a daily basis.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/preliminary"
    },
    {
      "path": "part/I/chapter/I/crossheading/chargeable-dwellings",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable dwellings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Meaning of “dwelling\".",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/chargeable-dwellings"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Dwellings chargeable to council tax.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/chargeable-dwellings"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Different amounts for dwellings in different valuation bands.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-5",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/chargeable-dwellings"
    },
    {
      "path": "part/I/chapter/I/crossheading/liability-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to tax",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Persons liable to pay council tax.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-6",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/liability-to-tax"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Liability in respect of caravans and boats.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/liability-to-tax"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Liability in prescribed cases.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/liability-to-tax"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Liability of spouses.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-9",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/liability-to-tax"
    },
    {
      "path": "part/I/chapter/I/crossheading/amounts-of-tax-payable",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts of tax payable",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Basic amounts payable.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-10",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Discounts : England.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11A",
      "kind": "section",
      "number": "11A",
      "heading": "Discounts: special provision for England",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11A",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11B",
      "kind": "section",
      "number": "11B",
      "heading": "Higher amount for long-term empty dwellings: England",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11B",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11C",
      "kind": "section",
      "number": "11C",
      "heading": "Higher amount for dwellings occupied periodically: England",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11C",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11D",
      "kind": "section",
      "number": "11D",
      "heading": "Section 11C: regulations",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11D",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11E",
      "kind": "section",
      "number": "11E",
      "heading": "Discounts: Wales",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11E",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/11F",
      "kind": "section",
      "number": "11F",
      "heading": "Discounts: Wales (less discount or no discount)",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-11F",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Discounts: special provision for Wales.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-12",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/12A",
      "kind": "section",
      "number": "12A",
      "heading": "Higher amount for long-term empty dwellings: Wales",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-12A",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/12B",
      "kind": "section",
      "number": "12B",
      "heading": "Higher amount for dwellings occupied periodically: Wales",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-12B",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Reduced amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-13",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": "Reductions by billing authority",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-13A",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "section/13B",
      "kind": "section",
      "number": "13B",
      "heading": "Transitional arrangements",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-13B",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/amounts-of-tax-payable"
    },
    {
      "path": "part/I/chapter/I/crossheading/administration-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration and appeals",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Administration, penalties and enforcement.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-14",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/14A",
      "kind": "section",
      "number": "14A",
      "heading": "Regulations about powers to require information",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-14A",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/14B",
      "kind": "section",
      "number": "14B",
      "heading": "Regulations about offences",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-14B",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/14C",
      "kind": "section",
      "number": "14C",
      "heading": "Regulations about penalties",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-14C",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/14D",
      "kind": "section",
      "number": "14D",
      "heading": "Sections 14A to 14C: supplementary",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-14D",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Valuation tribunals.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-15",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Appeals: general.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-16",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/administration-and-appeals"
    },
    {
      "path": "part/I/chapter/I/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Completion of new dwellings.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-17",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/miscellaneous"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Death of persons liable.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-18",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/miscellaneous"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Exclusion of Crown exemption in certain cases.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-19",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/miscellaneous"
    },
    {
      "path": "part/I/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Valuation Lists",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/II/crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Listing officers.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-20",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/preliminary"
    },
    {
      "path": "part/I/chapter/II/crossheading/the-lists",
      "kind": "crossheading",
      "number": null,
      "heading": "The lists",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Valuations for purposes of lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-21",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Compilation and maintenance of lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-22",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/22A",
      "kind": "section",
      "number": "22A",
      "heading": "Amalgamated valuation lists for Welsh billing authorities.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-22A",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/22B",
      "kind": "section",
      "number": "22B",
      "heading": "Compilation and maintenance of new lists",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-22B",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Contents of lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-23",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Alteration of lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-24",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Compilation and maintenance of new lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-25",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/I/chapter/II/crossheading/the-lists"
    },
    {
      "path": "part/I/chapter/II/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II"
    },
    {
      "path": "section/25A",
      "kind": "section",
      "number": "25A",
      "heading": "Powers of entry: England",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-25A",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Powers of entry: Wales",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-26",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Information about properties.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-27",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Information about lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-28",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Information about proposals and appeals.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-29",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/II/crossheading/supplemental"
    },
    {
      "path": "part/I/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Setting of Council Tax",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/III/crossheading/setting-of-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Setting of amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Amounts for different categories of dwellings.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-30",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/III/crossheading/setting-of-amounts"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Substituted amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-31",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/III/crossheading/setting-of-amounts"
    },
    {
      "path": "part/I/chapter/III/crossheading/the-requisite-calculations",
      "kind": "crossheading",
      "number": null,
      "heading": "The requisite calculations",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/31A",
      "kind": "section",
      "number": "31A",
      "heading": "Calculation of council tax requirement by authorities in England",
      "url": "https://openlegislation.uk/local-government-finance-act-1992/section-31A",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/chapter/III/crossheading/the-requisite-calculations"
    },
    {
      "path": "section/31B",
      "kind": "section",
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      "heading": "Calculation of basic amount of tax by authorities in England",
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      "path": "part/I/chapter/4ZA/crossheading/meaning-of-basic-amount-of-council-tax",
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      "path": "part/I/chapter/IVA/crossheading/designation-or-nomination",
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      "path": "part/I/chapter/V/crossheading/designation",
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    {
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      "path": "section/72",
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      "affected_provisions": "s. 13(1)",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "s. 19(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 13(3)",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "s. 19(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 13(4)",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "s. 19(2)(c)"
    },
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      "type": "words repealed",
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      "affecting": "ukpga/1994/39",
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      "affecting_provisions": "Sch. 14"
    },
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      "type": "words repealed",
      "affected_provisions": "Sch. 8 para. 4(2)",
      "affecting": "ukpga/1994/39",
      "affecting_title": "Local Government etc. (Scotland) Act 1994",
      "affecting_provisions": "Sch. 14"
    },
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      "type": "words repealed",
      "affected_provisions": "Sch. 4 para. 6(2)(b)",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
      "affecting_provisions": "Sch. 7 Pt. 1"
    },
    {
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      "affected_provisions": "Sch. 4 para. 6(1)",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 12(1)(d)",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
      "affecting_provisions": "Sch. 2 para. 4(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 12(1)(b)",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
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    },
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    },
    {
      "type": "word omitted",
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      "affecting": "ukpga/2012/17",
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    },
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      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 1"
    },
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    },
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      "affecting_title": "Welfare Reform Act 2012",
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    },
    {
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      "affecting_provisions": "Sch. 14 Pt. 1"
    },
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    {
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      "affecting_title": "English Devolution and Community Empowerment Act 2026",
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    },
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      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 12(1)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 40(12)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 12(1)(d)"
    },
    {
      "type": "amendment to earlier affecting provision S.I. 2017/611 Sch.",
      "affected_provisions": "Pt. 1 Ch. 4 4ZA",
      "affecting": "uksi/2026/1118",
      "affecting_title": "The English Devolution and Community Empowerment Act 2026 (Consequential Amendments) (Precepts) (England) Regulations 2026",
      "affecting_provisions": "reg. 2(7)"
    }
  ],
  "made_under": [],
  "changes_made_to": 962,
  "changes_made_to_url": "https://openlegislation.uk/local-government-finance-act-1992/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/local-government-finance-act-1992/changes/by-it.json",
  "instruments_made_under": 541,
  "instruments_made_under_url": "https://openlegislation.uk/local-government-finance-act-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14",
    "retrieved_at": "2026-10-29T09:36:10.132114+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."
}