{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-6",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-6.json",
  "legislation": "asp/2020/4",
  "legislation_title": "Non-Domestic Rates (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Discretion of local authority to determine whether lands and heritages are dwellings",
  "text": "In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—\n“(4A) Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 6 in force at 5.11.2020 by S.S.I. 2020/327, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/4/section/6",
    "retrieved_at": "2026-10-29T20:12:52.341261+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."
}