Amendment of the Council Tax (Administration and Enforcement) Regulations 19923

—

1

Regulation 1 (citation, commencement and interpretation) is amended as follows.

2

In paragraph (2) after the definition of “the Act” insert—

  • “address” in relation to electronic communications, includes any number or address used for the purposes of such communications;

  • “business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;

  • “electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

    1. a

      by means of a telecommunications system (within the meaning of the Telecommunications Act 1984); or

    2. b

      by other means but while in electronic form;

3

In paragraph (2) in the definition of “demand notice regulations” after the words “as is mentioned in paragraph 2(4)(e)” insert “or 2(4)(j)”.