{
  "url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-scotland-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-scotland-regulations-2002/regulation-2.json",
  "legislation": "ssi/2002/167",
  "legislation_title": "The Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/water-and-sewerage-charges-exemption-scotland-regulations-2002",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations–\n“an authority” means a new water and sewerage authority;\n“net annual income” means any income received by a person liable to pay charges for services provided by Scottish Water in exercise of its core functions in respect of premises which fulfils the conditions in regulation 6 during a financial year, less–\n(i) any funds raised and paid over by that person as a donation to a Scottish charity as defined in section 1(7) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 or to a body registered as a charity in England and Wales under section 3 of the Charities Act 1993 during that year;\n(ii) any funds raised and paid over by that person as a subscription to, or contribution towards the costs of, a parent organisation during that year; and\n(iii) any grant paid to that person under any enactment for purposes specified as being in connection with capital expenditure on the relevant premises during that year;\n“the relevant period” means the period of 4 years beginning with 1st April 2002.\n(2) In these Regulations, a reference to a numbered regulation is the regulation in these Regulations bearing that number.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 40."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1993 c. 10."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "ssi/2006/72",
      "affecting_title": "The Water and Sewerage Charges (Exemption and Reduction) (Scotland) Regulations 2006"
    },
    {
      "type": "words substituted",
      "affecting": "asp/2005/10",
      "affecting_title": "Charities and Trustee Investment (Scotland) Act 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2002/167/regulation/2",
    "retrieved_at": "2026-10-28T22:41:49.413430+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."
}