The Council Tax (Civil Partners) (England) Regulations 2005

Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

2.—(1) The Council Tax (Administration and Enforcement) Regulations 1992(1) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 32 (interpretation and application of Part VI), in paragraph (1), in the definition of “net earnings” at sub-paragraph (c)(ii), after “widows” insert “widowers, surviving civil partners(2)”.

(3) In regulation 58 (outstanding liabilities on death)—

(a) in sub-paragraph (b) of paragraph (1), after “spouse” insert “or civil partner;” and

(b) in sub-paragraph (a) of paragraph (5), after “regulation 34(7)(b) or (8)” insert “, 36A(5)(b)(3),”.

(1)

S.I. 1992/613, relevant amending instruments are S.I. 1992/3008, 1993/773, 1996/1880, 1999/534, 2003/768, 2004/927.

(2)

The Civil Partnership Act 2004 amends Schedule 1 to the Interpretation Act 1978 to insert a definition of civil partnership see paragraph 59 of Schedule 27 to the Civil Partnership Act 2004. A “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 (and any reference to a civil partner is to be read accordingly).

(3)

Regulation 36A was inserted by the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 S.I. 2004/927.