{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/section-97",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/section-97.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "section/97",
  "kind": "section",
  "number": "97",
  "heading": "Levying and collection of council tax.",
  "text": "(1) A local authority shall levy and collect the council tax set by them in respect of their area.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.\n(4) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.\n(5) Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 97(1) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(10)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/97",
    "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."
}