Amendment of Regulations2

1

The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 20032 are amended in accordance with paragraphs (2) to (4).

2

In regulation 1 (citation, commencement and application), in paragraph (2), for “dwellings” substitute “billing authorities”.

3

In regulation 2 (interpretation) in the definition of “qualifying person” omit “or” at the end of paragraph (a) and add at the end of that definition—

c

paragraph 17 of the Council Tax (Exempt Dwellings) (Scotland) Order 19973; or

d

paragraph 5 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 19924.

4

In regulation 6 (exceptions), in paragraph (2), in sub-paragraphs (a) and (b), after “another dwelling” insert “in England, Wales or Scotland”.