2003 No. 3125
The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003
Made
Laid before Parliament
Coming into force
The First Secretary of State, in exercise of the powers conferred upon him by sections 8(1) and 113(1) of the Local Government Finance Act 19921 hereby makes the following Regulations:
Citation, commencement and application1
1
These Regulations may be cited as the Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 and shall come into force on 1st January 2004.
2
These Regulations apply to England only.
Residential care homes2
In regulation 2 of the Council Tax (Liability for Owners) Regulations 19922, for Class A there is substituted—
Class A
- a
a care home within the meaning of the Care Standards Act 20003, in respect of which a person is registered in accordance with Part 2 of that Act;
- b
a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 19484; or
- c
a hostel within the meaning given by paragraph 7 of Schedule 15 to the Act.
Signed by authority of the First Secretary of State
(This note is not part of the Regulations)