2 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
1 The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with paragraphs (2) and (3).
S.I.1992/613, relevant amending instruments are S.I.1992/3008, 1993/773, 1996/1880, 1999/534, 2003/768, 2004/927.
2 In regulation 32 (interpretation and application of Part VI), in paragraph (1), in the definition of “net earnings” at sub-paragraph (c)(ii), after “widows” insert “widowers, surviving civil partners”.
The Civil Partnership Act 2004 amends Schedule 1 to the Interpretation Act 1978 to insert a definition of civil partnership see paragraph 59 of Schedule 27 to the Civil Partnership Act 2004. A “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 (and any reference to a civil partner is to be read accordingly).
3 In regulation 58 (outstanding liabilities on death)—
(a) in sub-paragraph (b) of paragraph (1), after “spouse” insert “or civil partner;” and
(b) in sub-paragraph (a) of paragraph (5), after “regulation 34(7)(b) or (8)” insert “, 36A(5)(b),”.
Regulation 36A was inserted by the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 S.I.2004/927.