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,”.