http://www.legislation.gov.uk/uksi/1996/637/contents/made

The Council Tax (Additional Provisions for Discount Disregards) Amendment Regulations 1996

Tax

King's Printer of Acts of Parliament

2011-07-04

COUNCIL TAX, ENGLAND AND WALES

Under Part I of the Local Government Finance Act 1992 the amount payable for council tax is reduced where a person resident in a dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purpose of discount. The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to certain of those classes.