5.—(1) The Council Tax (Demand Notices) (England) Regulations 2009(1) are amended as follows.
(2) In regulation 2(1) (interpretation) in the definition of “fire and rescue authority” after sub-paragraph (a) insert—
“(ab)a fire and rescue authority created by an order under section 4A of the 2004 Act (power to provide for police and crime commissioner to be fire and rescue authority);”.
(3) In regulation 5(5) (local government restructuring: efficiency authorities and efficiency information) in the definition of “relevant event” after sub-paragraph (b) insert—
“(ba)an order under section 4A of the 2004 Act (power to provide for police and crime commissioner to be fire and rescue authority),”.