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The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013

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

3.  In regulation 1 (citation, commencement and interpretation)—

(a)after the definition of “business day” insert—

“council tax offence” has the same meaning as in the detection of fraud regulations;;

(b)after the definition of “demand notice regulations” insert—

“detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013(1);;

(c)at the end of the definition of “exempt dwelling” omit “and”;

(d)at the end of the definition of “managing agent” omit “.” and insert “; and”;

(e)after the definition of “managing agent” insert—

“universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012(2).

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