http://www.legislation.gov.uk/uksi/2013/590/introduction/made

The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013

en

King's Printer of Acts of Parliament

2017-07-20

COUNCIL TAX, ENGLAND

The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax. These Regulations amend the 1992 Regulations in relation to England to take into account penalties under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013 (S.I. 2013/501) which relate to local council tax reduction schemes introduced through the Local Government Finance Act 2012.