{
  "url": "https://openlegislation.uk/rating-property-in-common-occupation-and-council-tax-empty-dwellings-act-2018/section-3",
  "json_url": "https://openlegislation.uk/rating-property-in-common-occupation-and-council-tax-empty-dwellings-act-2018/section-3.json",
  "legislation": "ukpga/2018/25",
  "legislation_title": "Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018",
  "legislation_url": "https://openlegislation.uk/rating-property-in-common-occupation-and-council-tax-empty-dwellings-act-2018",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Extent, interpretation and short title",
  "text": "(1) This Act extends to England and Wales.\n(2) In this Act “financial year” means a period of 12 months beginning with 1 April.\n(3) This Act may be cited as the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/25/section/3",
    "retrieved_at": "2026-10-29T09:04:40.768667+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."
}