{
  "url": "https://openlegislation.uk/local-government-finance-act-2012/section-13",
  "json_url": "https://openlegislation.uk/local-government-finance-act-2012/section-13.json",
  "legislation": "ukpga/2012/17",
  "legislation_title": "Local Government Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-2012",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Mortgagee in possession to be liable for council tax",
  "text": "(1) In section 6(2) of the LGFA 1992 (persons liable to pay council tax) omit the “or” at the end of paragraph (e) and after that paragraph insert—\n“(ea) in the case of a dwelling situated in the area of a billing authority in England, the person is a mortgagee in possession of the owner's interest in the dwelling; or”.\n(2) This section comes into force on such day as the Secretary of State may by order made by statutory instrument appoint.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/17/section/13",
    "retrieved_at": "2026-10-29T09:08:40.719318+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."
}