Local Government Finance Act 1992 (c. 14)

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1 Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C4 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8

C5 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Chapter I E+W Main provisions

Modifications etc. (not altering text)

C6 Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Miscellaneous E+W

F1 19 Exclusion of Crown exemption in certain cases. E+W

(1) Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—

(a) the dwelling being a chargeable dwelling; or

(b) any person being liable to pay council tax in respect of the dwelling.

(3) The authorities are—

(a) a billing authority other than the Council of the Isles of Scilly;

(b) a county council;

[F2 (bb) the Greater London Authority;

(bc) any functional body, within the meaning of the Greater London Authority Act 1999;]

[F3 (c) a police authority established under [F4 section 3 of the Police Act 1996]]

(ca) F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cb) F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the Receiver for the Metropolitan Police District; F7 . . .

F8 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9 (g) The Residuary Body for Wales (Corff Gweddilliol Cymru).]

(4) The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.

(5) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.

Textual Amendments

F1 S. 19: by 1999 c. 22, ss. 83, Sch. 12 para. 8 (with Sch. 14 para. 7(2)) it is provided (1.4.2001) that, in s. 19(2) after paragraph (e) there is inserted "(ea) the Greater London Magistrates' Courts Authority"; S.I. 2001/916, arts. 2(a)(i), 4 (with Sch. 2 para. 2) and said insertion repealed (1.4.2005) by the Courts Act (c. 39), s. 109(1)(3), Sch. 8 para. 356, {Sch. 10}; S.I. 2005/910, art. 3

F2 S. 19(3)(bb)(bc) inserted (8.5.2000) by 1999 c. 29, s. 137 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3

F3 S. 19(3)(c) substituted (1.10.1994 for certain purposes and 1.4.1995 otherwise) by 1994 c. 29, s. 43, Sch. 4 para. 45; S.I. 1994/2025, art. 6(1)(2)(e)(g) (subject to art. 6(6)); S.I. 1994/3262, art. 4(1), Sch. (subject to art. 5)

F4 Words in s. 19(3)(c) substituted (22.8.1996) by 1996 c. 16, s. 103, Sch. 7. Pt. I para. 1(2)(zf)

F5 S. 19(3)(ca)(cb) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 3 para. 76, Sch. 7 Pt. 5; S.I. 2002/344, art. 3(j)(k)(m) (with transitional provisions in art. 4)

F6 S. 19(3)(d) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.(subject to art. 5)

F7 Word “and" in s. 19(3)(e) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch (subject to art, 5)

F8 S. 19(3)(f) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch

F9 S. 19(3)(g) inserted (5.7.1994) by 1994 c. 19, s. 39, Sch. 13 para. 33