{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/section-100",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/section-100.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "section/100",
  "kind": "section",
  "number": "100",
  "heading": "Abolition of community charges.",
  "text": "(1) No person shall be subject to a community charge in respect of any day falling after 31st March 1993.\n(2) In this section “community charge” means—\n(a) in relation to England and Wales, any community charge provided for by the 1988 Act;\n(b) in relation to Scotland, any community charge or community water charge provided for by the 1987 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/100",
    "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."
}