Amendment of the Council Tax (Administration and Enforcement) Regulations 19923.
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(1)
Regulation 1 (citation, commencement and interpretation) is amended as follows.
(2)
““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)—
(a)
by means of a telecommunications system (within the meaning of the Telecommunications Act 1984); or
(b)
by other means but while in electronic form;”4.
(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)”.