Amendments to the Council Tax (Administration and Enforcement) Regulations 1992
2.—(1) The Council Tax (Administration and Enforcement) Regulations 1992(1) (“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.”
S.I. 1992/613, relevant amending instruments are S.I. 1992/3008, 1993/773, 1994/505, 2013/630 and 2014/600.