The Local Authorities (Calculation of Council Tax Base) (Amendment) Regulations 1992

Amendments

2.  The Local Authorities (Calculation of Council Tax Base) Regulations 1992(1) are amended as follows—

(a) in paragraph (11) of regulation 5, after “the relevant day is” there is inserted “, subject to regulation 8A,”.

(b) in paragraph (2)(c) of regulation 6, after “in respect of the year is” there is inserted “, subject to regulation 8A,”.

(c) in regulation 8, at the beginning, there is inserted “Subject to regulation 8A,”.

(d) after regulation 8 there is inserted the following regulation—

“Relevant days and prescribed periods for Welsh authorities

8A.— (1) In the application of the relevant provisions to a calculation or determination by a Welsh billing authority or a Welsh major precepting authority, in respect of a financial year beginning on or after 1st April 1994—

(a) references to 30th November shall be read as references to 31st October;

(b) references to the period beginning on 1st December and ending on 31st January shall be read as references to the period beginning on 1st November and ending on 31st December.

(2) In paragraph (1) above “the relevant provisions” means paragraph (11) of regulation 5, paragraph (2)(c) of regulation 6, and regulation 8.”

(1)

S.I. 1992/612.