1992 No. 2942
COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1992

Made
Laid before Parliament
Coming into force
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 116(1) of, and paragraph 11 of Schedule 1 to the Local Government Finance Act 19921, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1992 and shall come into force on 27th November 1992.

Visiting forces2.

Regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 19922 is amended by the addition after Class C of the following—
“Visiting forces

Class D

a person who has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.3
Michael Howard
Secretary of State for the Environment
David Hunt
Secretary of State for Wales
(This note is not part of the Regulations)

Regulation 2 of these Regulations amends regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 which prescribe additional classes of persons to be disregarded for the purposes of discount. A new class, Class D, covers members of visiting forces and any of their dependants who are neither British citizens nor ordinarily resident in the United Kingdom.