C2C3C4C6C5 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C2

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

C3

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

C4

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

C1Chapter I Main provisions

Annotations:
Modifications etc. (not altering text)
C1

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

Preliminary

2 Liability to tax determined on a daily basis.

1

Liability to pay council tax shall be determined on a daily basis.

2

For the purposes of determining for any day—

a

whether any property is a chargeable dwelling;

b

which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;

c

the person liable to pay council tax in respect of any such dwelling; or

d

whether any amount of council tax is subject to a discount and (if so) the amount of the discount,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.