{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/section-2",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/section-2.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Liability to tax determined on a daily basis.",
  "text": "(1) Liability to pay council tax shall be determined on a daily basis.\n(2) For the purposes of determining for any day—\n(a) whether any property is a chargeable dwelling;\n(b) which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;\n(c) the person liable to pay council tax in respect of any such dwelling; or\n(d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount,\nit shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.",
  "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/2",
    "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."
}