{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-2/paragraph-1.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The Secretary of State may make regulations containing such provision as he thinks fit in relation to—\n(a) the collection of amounts persons are liable to pay in respect of council tax; and\n(b) other aspects of administration as regards council tax.\n(2) Any reference in this Schedule to an authority is a reference to a billing authority or , in Scotland, a local authority.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 1(2) substituted (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/schedule/2/paragraph/1",
    "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."
}