Title, commencement and application1.
(1)
The title of these Regulations is the Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019.
(2)
These Regulations come into force on 1 April 2019.
(3)
These Regulations apply in relation to Wales.
Amendments to the Council Tax (Administration and Enforcement) Regulations 19922.
(1)
(2)
In regulation 47(1) (commitment to prison), after “a billing authority” insert “in England”.
(3)
“(7)
Where the Schedule 12 procedure has been used against two or more joint taxpayers in respect of an amount, a billing authority in England may, subject to paragraph (8), apply for a warrant of commitment at any time against one of them or different warrants may be applied for against more than one of them: but no such application may be made in respect of any of them who has not attained the age of 18 years.”
Transitional provision3.
(1)
The amendments made by regulation 2 do not apply in a case where, before 1 April 2019, a billing authority in Wales has applied to a magistrates’ court under regulation 47 of the 1992 Regulations for the issue of a warrant committing the debtor to prison.
(2)
But in such a case, a billing authority in Wales may not renew an application under regulation 48(3) of the 1992 Regulations on or after 1 April 2019.