{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/part-I",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/part-I.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "part/I",
  "kind": "part",
  "number": "I",
  "heading": "Council Tax: England and Wales",
  "text": null,
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amendment to earlier affecting provision S.I. 2017/611 Sch.",
      "affecting": "uksi/2026/1118",
      "affecting_title": "The English Devolution and Community Empowerment Act 2026 (Consequential Amendments) (Precepts) (England) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/part/I",
    "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."
}