2019 No. 220 (W. 50)
The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019
Made
Laid before the National Assembly for Wales
Coming into force
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
The Council Tax (Administration and Enforcement) Regulations 19923 (“the 1992 Regulations”) are amended as follows.
2
In regulation 47(1) (commitment to prison), after “a billing authority” insert “in England”.
3
In regulation 54 (joint and several liability: enforcement), for paragraph (7) substitute—
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.
(This note is not part of the Regulations)