Amendment of the Council Tax (Administration and Enforcement) Regulations 19922
1
The Council Tax (Administration and Enforcement) Regulations 19924 are amended in accordance with paragraphs (2) and (3).
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 partners5”.
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)6,”.