The Council Tax (Administration and Enforcement) Regulations 1992

Regulation 56 makes provision for offences in the event of failure of the debtor to supply information, or of an employer to comply with an attachment of earnings order or to provide certain information relevant to the order or to an attachment of allowances order (or to deductions under such orders) in accordance with the Regulations. Regulation 57 precludes matters which can be raised by way of appeal to a valuation tribunal under section 16 of the Act being raised in proceedings for recovery under Part VI, and provides for the case where the amounts required under a notice under Part V are adjusted after a liability order has been made.

Part VII (regulation 58) makes provision for the enforcement of outstanding liabilities and other aspects of administration with respect to council tax or penalties which remain outstanding on death.

Footnotes

[^f00001]: 1992 c. 14. See section 116(1) for the definition of “prescribed”.

[^f00002]: 1972 c. 70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c. 57), Schedule 2.

[^f00005]: See the Council Tax (Exempt Dwellings) Order 1992 (S.I. 1992/558).

[^f00006]: See the definition in section 4(2) of the Local Government Finance Act 1992.

[^f00007]: 1992 c. 4. Section 131 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 4.

[^f00008]: 1992 c. 5; section 138 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 19.

[^f00009]: 1954 c. 12.

[^f00010]: See paragraphs 10A and 11(2)(d) of Schedule 11 to the Local Government Finance Act 1988, as inserted and substituted respectively by the Local Government Finance Act 1992, Schedule 13, paragraph 88(9) and (11).

[^f00012]: 1992 c. 4.

[^f00013]: 1894 c. 60. The definition of “fishing boat” in section 370 was amended by the Merchant Shipping Act 1970 (c. 36), Schedule 5 and the definition of “seaman” in section 742 was amended by paragraph 4 of Schedule 3 to that Act.

[^f00014]: 1980 c. 43.

[^f00015]: 1971 c. 32.

[^f00016]: 1991 c. 48.

[^f00019]: See section 39(1) of the Local Government Finance Act 1992.

[^f00020]: 1989 c. 42. See the Local Authorities (Members' Allowances) Regulations 1991 (S.I. 1991/351).

[^f00021]: 1972 c. 70. Section 175 was amended by section 25 of the Local Government, Planning and Land Act 1980 (c. 65) and by the Local Government and Housing Act 1989, Schedule 11, paragraph 27.

[^f00024]: S.I. 1981/552.

[^f00025]: 1982 c. 48.

[^f00026]: 1986 c. 45.

[^f00027]: 1972 c. 61; section 6 of the Act was amended by the Supreme Court Act 1981 (c. 54), Schedule 5, and the County Courts Act 1984 (c. 28), Schedule 2, paragraph 18.

[^f00028]: 1925 c. 21; section 49(1)(g) was inserted by the Charging Orders Act 1979 (c. 53), section 3(3), and amended by the Drug Trafficking Offences Act 1986 (c. 32), section 39(2), the Criminal Justice Act 1988 (c. 33), Schedule 15, paragraph 6 and regulation 45(5) of the Community Charges (Adminsitration and Enforcement) Regulations 1989 (S.I. 1989/438).

[^f00029]: S.I. 1970/231, to which there are amendments not relevant to these Regulations.

[^f00030]: 1992 c. 5. Section 138 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 19.

[^f00032]: 1992 c. 4.

[^f00033]: 1894 c. 60. The definition of “fishing boat” in section 370 was amended by the Merchant Shipping Act 1970 (c. 36), Schedule 5 and the definition of “seaman” in section 742 was amended by paragraph 4 of Schedule 3 to that Act.

Editorial notes

[^key-01953e9e0b44e8f39859bfa051090b24]: Reg. 37 in force at 1.4.1992, see reg. 1(1)

[^key-025c56ae586a4d8acc6398a3ef19edc7]: Reg. 57 in force at 1.4.1992, see reg. 1(1)

[^key-05cfb227422a0c9ffefb75e7dc97cd60]: Reg. 31 in force at 1.4.1992, see reg. 1(1)

[^key-0c094d8f71afb51db0f4f52f8ec08f69]: Reg. 38 in force at 1.4.1992, see reg. 1(1)

[^key-134fa926788ce7581e2b9d0aab53bece]: Reg. 10 in force at 1.4.1992, see reg. 1(1)

[^key-167219475c76a69d6d21c095699eaffa]: Reg. 16 in force at 1.4.1992, see reg. 1(1)

[^key-1d576109ff66fe39834cc0773191e1b0]: Sch. 1 para. 1 in force at 1.4.1992, see reg. 1(1)

[^key-21dae1a5cd7e4f32811781f30d106756]: Reg. 33 in force at 1.4.1992, see reg. 1(1)

[^key-27ddb0eaaab0f3b3083e112a6613d2d6]: Reg. 25 in force at 1.4.1992, see reg. 1(1)

[^key-29a5df68e22085bbfe6d74c34936a375]: Sch. 1 para. 6 in force at 1.4.1992, see reg. 1(1)

[^key-2a6f88ca1ffa7b123986d8f82fd58822]: Reg. 22 in force at 1.4.1992, see reg. 1(1)

[^key-2cb6fbabd59e6e4d642ff42ae573a5ed]: Reg. 2 in force at 1.4.1992, see reg. 1(1)

[^key-2f35ea922fcd4253b67fe805f94316f5]: Reg. 40 in force at 1.4.1992, see reg. 1(1)

[^key-382e54dbbfe5bf3d51d15aeab89899da]: Sch. 3 in force at 1.4.1992, see reg. 1(1)

[^key-3891925cc4c42497a4d9abb7fa17d517]: Reg. 29 in force at 1.4.1992, see reg. 1(1)

[^key-38eaccbf5d702ca9729c0fbb84237a0e]: Sch. 1 para. 9 in force at 1.4.1992, see reg. 1(1)

[^key-3a0fdcc1c0586e3e34fca0985e7e09c1]: Reg. 51 in force at 1.4.1992, see reg. 1(1)

[^key-436d7254b7f7cf545a86261d20894bde]: Reg. 24 in force at 1.4.1992, see reg. 1(1)

[^key-44983fd3702e169708bb7774974e1da4]: Reg. 55 in force at 1.4.1992, see reg. 1(1)

[^key-44c4c9f6b7315405dc0aa7af6dcf6b10]: Reg. 39 in force at 1.4.1992, see reg. 1(1)

[^key-4b41d3528b16e9e521f78ee8a1e5c368]: Reg. 8 in force at 1.4.1992, see reg. 1(1)

[^key-4ed77e0f043f4fa911d812bdf60f4b91]: Reg. 32 in force at 1.4.1992, see reg. 1(1)

[^key-573c75efd3abd868e6960f19c81b9080]: Reg. 1 in force at 1.4.1992, see reg. 1(1)

[^key-5e3b67bf1c8b63b71f335858415c4d46]: Reg. 34 in force at 1.4.1992, see reg. 1(1)

[^key-5ebe79338a6092118a8ebf54fa901fcd]: Reg. 49 in force at 1.4.1992, see reg. 1(1)

[^key-5f3b7ab4dee890a4b9f973123f195ddc]: Sch. 1 para. 4 in force at 1.4.1992, see reg. 1(1)

[^key-635f5e96b35e24629b1ec56ab680c610]: Reg. 18 in force at 1.4.1992, see reg. 1(1)

[^key-63d47706d6b89b9392c6cedf3540f5a6]: Reg. 35 in force at 1.4.1992, see reg. 1(1)

[^key-66c11a3b50c9ac01fb43c46e1973394f]: Reg. 23 in force at 1.4.1992, see reg. 1(1)

[^key-6d2649509396ac56a605e82a54946e08]: Reg. 13 in force at 1.4.1992, see reg. 1(1)

[^key-6f232331774f61d522c58080e68cf3bb]: Sch. 1 para. 5 in force at 1.4.1992, see reg. 1(1)

[^key-77b8e5b5e6ed5e6877336c5ffb1f20ce]: Reg. 41 in force at 1.4.1992, see reg. 1(1)

[^key-7847bec78e715fac16668b8c7e949aa9]: Reg. 54 in force at 1.4.1992, see reg. 1(1)

[^key-79de8c7e7f79ec9fd9e249c913c5fa87]: Reg. 36 in force at 1.4.1992, see reg. 1(1)

[^key-88cd6ed6fd2ce22e7e6b57976bba9413]: Reg. 20 in force at 1.4.1992, see reg. 1(1)

[^key-8cc767ec7413fd7ad11e473c09f76558]: Sch. 1 para. 8 in force at 1.4.1992, see reg. 1(1)

[^key-9897ac7114654ebdfe233b59a98a3302]: Reg. 5 in force at 1.4.1992, see reg. 1(1)

[^key-a0246c6feecd6cdd1593fe059659492b]: Reg. 47 in force at 1.4.1992, see reg. 1(1)

[^key-a0315b6fc556c4e40afde31c94645c98]: Reg. 30 in force at 1.4.1992, see reg. 1(1)

[^key-a2f921d3b317e4705837c7affb63cfd4]: Reg. 52 in force at 1.4.1992, see reg. 1(1)

[^key-a361fbb56a48ae4fc23bec779333d9c1]: Sch. 1 para. 3 in force at 1.4.1992, see reg. 1(1)

[^key-a65033db36192e0293c8bcbe05b6d50d]: Reg. 50 in force at 1.4.1992, see reg. 1(1)

[^key-b7d2e125a89fac50a6744ddd051ea4be]: Reg. 26 in force at 1.4.1992, see reg. 1(1)

[^key-bd3315434f2c99b6cc6edbf719273d82]: Sch. 1 para. 10 in force at 1.4.1992, see reg. 1(1)

[^key-bff705ecc8d132b3e7db234fb3e033d2]: Sch. 1 para. 11 in force at 1.4.1992, see reg. 1(1)

[^key-c44e4abc78ecd8bed2a74c2dd826554b]: Reg. 6 in force at 1.4.1992, see reg. 1(1)

[^key-c8a53436237bfcd55ff75db10b19a77f]: Reg. 12 in force at 1.4.1992, see reg. 1(1)

[^key-cb0cc9eb051069363d79bbd8eca4439f]: Sch. 1 para. 7 in force at 1.4.1992, see reg. 1(1)

[^key-d18bbf878e649e16e06f0e7510f1734d]: Reg. 48 in force at 1.4.1992, see reg. 1(1)

[^key-d3e9cdec19f65d659cc8150f7585efa5]: Reg. 3 in force at 1.4.1992, see reg. 1(1)

[^key-d9ee9a393a1cb7b039952e4a6bfbbd20]: Reg. 56 in force at 1.4.1992, see reg. 1(1)

[^key-da4a0ae208a9b6beef5e49d468c5eb45]: Reg. 58 in force at 1.4.1992, see reg. 1(1)

[^key-e5465a1d140441ceaaf20f0d4bab392d]: Reg. 9 in force at 1.4.1992, see reg. 1(1)

[^key-e6f12c50258473761eac4ae86e9ad0c3]: Sch. 1 para. 2 in force at 1.4.1992, see reg. 1(1)

[^key-e800fdf8fc9391c451be6a1690460f31]: Reg. 7 in force at 1.4.1992, see reg. 1(1)

[^key-eb951abeaaddde84b548f3ac1adcc86d]: Reg. 44 in force at 1.4.1992, see reg. 1(1)

[^key-ed0ca33a0f6bf34fd7cb9a8b568da3c4]: Reg. 21 in force at 1.4.1992, see reg. 1(1)

[^key-ee64713de6ececb848043384c176ea98]: Reg. 15 in force at 1.4.1992, see reg. 1(1)

[^key-ef342864651e244f4fe37f1d3eb08f9b]: Reg. 43 in force at 1.4.1992, see reg. 1(1)

[^key-f3922912f1c709f8b76d62aea62f3bcc]: Reg. 11 in force at 1.4.1992, see reg. 1(1)

[^key-f50b3afd02df1f2c41f84c7b03dc94d6]: Reg. 53 in force at 1.4.1992, see reg. 1(1)

[^key-f67c15f2e739102323bdb8f25c3a5d67]: Reg. 17 in force at 1.4.1992, see reg. 1(1)

[^key-eb42b5f7001a5f8c3f46781a0b16c592]: Words in reg. 1(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 3

[^key-849109953eac19ee8494873724786060]: Words in reg. 2(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 4

[^key-fa6e3c53b4bafa2c9e7715671d408f42]: Reg. 3(3) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 5

[^key-950a54ee5f38e457d282524b2600abc7]: Reg. 4 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 6

[^key-5d6d827d5cf6b08afe7fa9f6f378cd53]: Reg. 7(3A) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(c)

[^key-3952d661781c5ad72d96621be8bd72ad]: Words in reg. 7(1) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(a)

[^key-7a527c4458505feda26db9a3ac2c8e62]: Words in reg. 7(3) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(b)

[^key-c85910f4f0a15c7027184e5e8d1995c9]: Reg. 7(4)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(d)

[^key-7761657b29a32743161d8a6ab3ea76a9]: Words in reg. 7(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(b)

[^key-a6f584c133c37adb669cf83ad724aeb7]: Reg. 10(6) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 8

[^key-a2e4b14f9dfce705e455eba4ced0282b]: Words in reg. 17(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(a)

[^key-d4b7e67eaf27066c6b1a8075d4dc3171]: Reg. 17(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(b)

[^key-6dd4e0cd93ce4876e0362abcdaee0cfa]: Reg. 17(5) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(c)

[^key-b2fb9766672b0d5e087d1eb63035ea8f]: Reg. 19 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 10

[^key-e22474e6ff30e16f6e702bccb39a29ff]: Reg. 27 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 11

[^key-58c8d1b275b9b8a545d9829d12d2e26e]: Reg. 32(5) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 13

[^key-32ffda1128d3f64bb96624963459e45c]: Words in reg. 34(1) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 15

[^key-818ae8813a5a54872489efa3b069699d]: Words in reg. 38(1)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-360b8e162da78bdd501ab5e3fe77261d]: Words in reg. 38(1)(b) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-cb2a533f74614986f4a68140f1ce4ad5]: Words in reg. 38(2)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(b)

[^key-4fce9d48271bbe7903621eb8e141fe17]: Words in reg. 38(2)(b)(i) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(c)

[^key-fc9fe4507e564d5498a8ece7dba6bed9]: Reg. 42 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 17

[^key-6ee443a52752855eae52207d800d8bc7]: Reg. 54(3A) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 18

[^key-462f0ca6a43a3275061abe165f2e188d]: Words in reg. 57(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 19(b)

[^key-6d69998250d19223d66d87a3fbc3efb3]: Words in reg. 57(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 19(a)

[^key-f746ff077d5c77580a4fdb6fe11f7a5e]: Words in Sch. 1 para. 2(3)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(i)

[^key-ca50d103c94f920d1861856e1755ebd6]: Words in Sch. 1 para. 2(3)(b) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(ii)

[^key-a7b9f5b151705197ee92d44259540ae9]: Regs. 28, 28A substituted for reg. 28 (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 12

[^key-1dcf4a901e303f64f1c7deee991bebb7]: Sch. 1 para. 4A inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(b)

[^key-99db32b957794e9c3778085ad8a3c9a9]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(2)

[^key-3f498a589810d0bd31a61a58b9bd61f0]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 17

[^key-eebb785e3c9af217da748f24eb5b8c3f]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-498ddbf8c1838d4c4262b9da64e6ecd0]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(b)

[^key-9315d4aaf22c82992667fa2c85d26c20]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(c)

[^key-005eaff83662f692838297392df2a366]: Word in Sch. 1 para. 8(5)(c) omitted (24.12.1992) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(c)

[^key-9c304e8a78e7d03fdf9ccef914af5cb9]: Words in Sch. 1 para. 10(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(i)

[^key-a545a450429f78ee0a5a7482fdfa5142]: Sch. 1 para. 10(1)(h) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(iii)

[^key-daf0d98757d544f2cb90af27069dae6e]: Word in Sch. 1 para. 10(1)(f) omitted (24.12.1992) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(ii)

[^key-8ee407ec30b8c2e00c38392b28bb6c1b]: Reg. 17(1A)(1B) inserted (15.2.1993) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(b)

[^key-db997c2c384f4ed10a874def4d9b1f2f]: Words in reg. 17(1) omitted (15.2.1993) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(a)

[^key-a17cf9e552a8f485ac376b25445d4ae5]: Words in Sch. 3 inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(a)

[^key-f5812ea72a233c20435d940a97ba85ff]: Words in Sch. 3 inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(b)

[^key-6e019c0d05a3be2ae0b1a47e5cecc616]: Words in reg. 36(3)(c) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 4

[^key-be7bd91b143bbfdc556cabfd29da7315]: Reg. 52(2A) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 6(c)

[^key-0c964365e84de3af2218798537d3e69e]: Words in reg. 52(2) substituted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 6(b)

[^key-1dbc6ecea7d7b62a861d35c1a924cd7d]: Words in reg. 52(1) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 6(a)

[^key-595b41dbc2768701eb6984551b77093a]: Reg. 54(9A) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 7(a)

[^key-db6703b0b380340576d3b92a06261f1f]: Words in reg. 32(1) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(a)

[^key-77ef51dafa51d36dd34c7b5f39dca345]: Words in reg. 32(1) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(b)

[^key-d8016af649f36cea86eae6a974b61d2f]: Reg. 23(1)(i)-(iv) substituted for reg. 23(1)(i)-(iii) (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 3

[^key-4eaf0c138600ccd19c142d39deb607ad]: Words in reg. 28(4) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 4

[^key-4043347c5075c215946129cb90fd904e]: Reg. 33(3) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 5(b)

[^key-6108c84807b7fe6c07c9efcc41558f37]: Reg. 47(6)-(6B) substituted for reg. 47(6) (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 6

[^key-32d897589575141a205805887fb63dc2]: Words in reg. 52(3)(a) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 7

[^key-d072229a9ca284aa41debe540c7a68fa]: Words in reg. 52(3)(b) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 7

[^key-dd0c3658a09dbbf35aa9bbf2f72aafc7]: Reg. 54(6A)(6B) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(c)

[^key-415f773c38c994d47d70fd186a03c3ff]: Reg. 54(5)(d) and word inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(iii)

[^key-52bcef9f725af12e83615d189e210afc]: Words in reg. 54(5) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(i)

[^key-2a8e47cab96c11646d653b9bc614bc90]: Word in reg. 54(5) omitted (1.4.1994) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(ii)

[^key-cdb2e64d2a6d776b40225c8adf7e47c4]: Words in reg. 54(6) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(b)

[^key-9a357fe9849ec71ce8c45e1e2ece3cb0]: Sch. 1 para. 2(7) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(b)

[^key-d64de4f9bd3c5388f25421455ae0ae39]: Words in Sch. 1 para. 2(3) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(a)

[^key-34655188cc0f8a3fdf3d264defc006e8]: Words in Sch. 1 para. 3(1) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(c)

[^key-754db315935f1857dad4dc5fe285b194]: Words in Sch. 1 para. 3(3) substituted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(d)

[^key-da8876a71a9a90cccc66dc47fc7d5afe]: Regulations modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 16, 17

[^key-585bc0e2f4525d84fc9823be2053f624]: Reg. 37(1) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 21

[^key-fa3a79a0809471ff1a71e00d5a99bf91]: Reg. 47(1) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 25

[^key-1054078daa8dcaadaa3ab2859d4b2381]: Reg. 53(4) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 28

[^key-0e6a43dc365633289b2261f2a87d6ab1]: Reg. 4(3)(b) modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 18

[^key-9e35d1451fbeaf22ec47c7da61a67f4f]: Reg. 10(3)(a) modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 19

[^key-639bcf45c39313ce9121ad723c662208]: Reg. 17(1A)(a) modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 19

[^key-b416364cd5580da9cc3a1f709666bd85]: Reg. 36(1) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 21

[^key-5e21c6d9048363533bbcf5dd2743745e]: Reg. 39(4)(6) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 22

[^key-3148ba8f45e7796c78895c21f6dfed0b]: Reg. 40(1) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 22

[^key-5086b93e113845713d8d4394700ad014]: Reg. 51(4) applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 27

[^key-ea7204f45c3bd8e56db5fadf8b276de9]: Reg. 34 applied in part (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 20

[^key-c6ddc87561eb830e6b38f26e514185d1]: Reg. 41 applied (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 22

[^key-ffb2d75d7a5a8c6ffb046e1b9c9989e0]: Reg. 6(b) and word omitted (1.4.1995) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 3

[^key-25a9dc9ed2412b8d4ffb170bdaa27b45]: Words in reg. 38(3) omitted (1.4.1995) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 4

[^key-5705890ece6526e04386d756fd852d8e]: Sch. 1 para. 10(6A) inserted (1.4.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 6(c)

[^key-5e3f21ff6dc14ccd0b6d63239b27fa69]: Words in Sch. 1 para. 10(4) inserted (1.4.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 6(a)

[^key-770843a22d9cd02a9ed09bade456bebe]: Sch. 1 para. 10(6)(aa) inserted (1.4.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 6(b)

[^key-9dc8ef67615c19f3787e51b0ee0a5968]: Reg. 17(1A) modified (1.1.1996) by The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1995 (S.I. 1995/3150), arts. 1, 5

[^key-8feb750efddd4a88521c9de6dab54c2a]: Sch. 3 modified (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 29(a)

[^key-f8787d75d9a75239341f8a99c35396e8]: Words in reg. 32(1) inserted (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 30(1)

[^key-7141f45e43594f22d7e2ef5caa8d92d5]: Words in reg. 53(4) inserted (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 30(2)

[^key-c4132fec9aa5217308afd36266272b19]: Words in reg. 53(5) inserted (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 30(2)

[^key-6deea69be9501baca285699d9ee54f3e]: Words in reg. 57(2) inserted (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 30(3)

[^key-5413ef9a8d95ad665e21f4dfaa956f03]: Words in reg. 52(2)(b) inserted (8.10.1996) by The Community Charge and Council Tax (Administration and Enforcement) (Amendment) (Jobseeker’s Allowance) Regulations 1996 (S.I. 1996/2405), regs. 1, 2

[^key-b9048507a96ac57d8a9cf1301521f883]: Words in reg. 23(1)(b) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(i)

[^key-f6af2a781b178b7daa0b322730aad8d2]: Words in reg. 23(1)(c) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(ii)

[^key-7ca9898301930802f459e5bc83ba8299]: Words in reg. 23(3) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)

[^key-e5064952126fcd5d9e504d765beabeca]: Words in reg. 23(4) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)

[^key-c1844227f51db59f851823050993c7ed]: Words in reg. 18(2) substituted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 3

[^key-77f899e4e7b9c6e4545d7728eb5a1c8d]: Reg. 35(2A) inserted (1.4.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(a), 3

[^key-afa5dc8cf0a5209908d92ecbf3f9d979]: Sch. 4 substituted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), reg. 1(b), Sch. (with reg. 5(2))

[^key-c79e86eaa3e1c6cea6f1f3cc62c4e3e6]: Reg. 37(4) inserted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(b), 4(2)

[^key-41267624913577f076972eecfd81fd2f]: Words in reg. 37(1) substituted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(b), 4(1)

[^key-0b19b559afdddefbf86297a6bd305934]: Words in Sch. 3 substituted (1.4.1999) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 (S.I. 1999/534), regs. 1, 4(2)

[^key-fa01982674c1dad976dcd68832cb18dc]: Words in reg. 32(1) inserted (1.4.1999) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 (S.I. 1999/534), regs. 1, 3

[^key-c5c8ef0c09f8b5b2eaf8e59dfb93ad92]: Words in reg. 42(1) substituted (1.4.1999) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 (S.I. 1999/534), regs. 1, 4(1)

[^key-f0dfce10f7044a466323c0f1bc7f6bed]: Words in reg. 53(2) substituted (E.) (31.8.2000) by The Community Charges, Council Tax and Non-Domestic Rating (Enforcement) (Magistrates' Courts) (England) Regulations 2000 (S.I. 2000/2026), regs. 1, 2(c) and substituted (W.) (1.4.2001) by The Community Charges, Council Tax and Non-Domestic Rating (Enforcement) (Magistrates' Courts) (Wales) Regulations 2001 (S.I. 2001/1076), regs. 1(2), 2(2)(c)

[^key-ca74b0314443c227ce7db4a54d41909a]: Words in reg. 57(3) substituted (E.) (1.4.2001) by The Community Charges, Council Tax and Non-Domestic Rating (Enforcement) (Magistrates' Courts) (England) Regulations 2001 (S.I. 2001/362), regs. 1, 2(c) and substituted (W.) (1.4.2001) by The Community Charges, Council Tax and Non-Domestic Rating (Enforcement) (Magistrates' Courts) (Wales) Regulations 2001 (S.I. 2001/1076), regs. 1(3), 3(2)(c)

[^key-2aff8de76e0b2cd64a51052a1a0fc530]: Words in reg. 4(3)(a) inserted (E.) (11.7.2001) by The Local Authorities (Executive and Alternative Arrangements) (Modification of Enactments and Other Provisions) (England) Order 2001 (S.I. 2001/2237), arts. 1(1), 42; and words in reg. 4(3)(a) inserted (W.) (1.4.2002) by The Local Authorities (Executive and Alternative Arrangements) (Modification of Enactments and Other Provisions) (Wales) Order 2002 (S.I. 2002/808), arts. 1(1), 38

[^key-1e89f464ac72c24801027155c94e1c42]: Words in Sch. 3 omitted (1.4.1999) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 (S.I. 1999/534), regs. 1, 4(2)

[^key-6397ed7afd88d96de118d668dacab88c]: Words in reg. 32(1) inserted (W.) (6.4.2003) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003 (S.I. 2003/522), regs. 1, 4

[^key-abb3dff797e62b13fddca57d4d28a0a7]: Words in reg. 32(1) inserted (E.) (15.4.2003) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003 (S.I. 2003/768), regs. 1(1), 3

[^key-1558a128ff7c0f7ff0a831aa43a86aed]: Sch. 2 omitted (W.) (10.7.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment No.2) (Wales) Regulations 2003 (S.I. 2003/1715), regs. 1, 3(c) and omitted (E.) (1.10.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 3(3)

[^key-da130773744c120a6b49c2880ec62b36]: Words in reg. 35(1) omitted (W.) (10.7.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment No.2) (Wales) Regulations 2003 (S.I. 2003/1715), regs. 1, 3(a)(i) and omitted (E.) (1.10.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 3(1)(a)

[^key-b7dc060ef4b1221614fc482700cb5317]: Words in reg. 35(1) omitted (W.) (10.7.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment No.2) (Wales) Regulations 2003 (S.I. 2003/1715), regs. 1, 3(a)(i) and omitted (E.) (1.10.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 3(1)(b)

[^key-e8dc499eb2b76efeeceffcb0a93fcfa3]: Words in reg. 48(1) omitted (W.) (10.7.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment No.2) (Wales) Regulations 2003 (S.I. 2003/1715), regs. 1, 3(b) and omitted (E.) (1.10.2003) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 3(2)

[^key-d07cc302c004c8e2353166b9f9b99d66]: Reg. 2(4)-(8) inserted (E.) (5.11.2003) by The Council Tax and Non-Domestic Rating (Electronic Communications) (England) Order 2003 (S.I. 2003/2604), arts. 1(1), 4(2)

[^key-4145227120c4b585093903887f9812fc]: Reg. 36A inserted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 5(2) and inserted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 5(2)

[^key-40187f1b96c14f8ddfbc6e7e09587d63]: Reg. 14 substituted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 4 and substituted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 4

[^key-33700a71905dcfd0e2fa280cf17c6f84]: Words in reg. 32(1) inserted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 5(1) and inserted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 5(1)

[^key-785f10d017bbc8646f1d850e64f1074e]: Reg. 37(1A) inserted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 6(b) and inserted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 6(b)

[^key-4cf96d8382151f701e4f6db2d2f770d6]: Words in reg. 37(1) substituted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 6(a) and substituted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 6(a)

[^key-9e9d99f4cb311f83b59e18f5bb963526]: Reg. 50(1) substituted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 7(a) and substituted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 7(a)

[^key-d4b7fa064149af7febc62673f5ab21e0]: Reg. 50(3) substituted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 7(b) and substituted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 7(b)

[^key-bf4df97018fae5adb49d72ea5ef86546]: Reg. 53(1)(1A) omitted (1.4.2005) by virtue of The Courts Act 2003 (Consequential Provisions) (No. 2) Order 2005 (S.I. 2005/617), art. 1, Sch. para. 151

[^key-5e6d5f198c11781b430f7260849eb5bc]: Words in reg. 57(3) substituted (1.4.2005) by The Courts Act 2003 (Consequential Provisions) (No. 2) Order 2005 (S.I. 2005/617), art. 1, Sch. para. 152

[^key-ff3a16b48fc56c82d8a7d3e9312768e4]: Words in reg. 32(1) inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 9(a) and inserted (10.12.2005 in relation to financial years beginning on or after 1 April 2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 2(2)

[^key-f519e3c323b1828091c2cb123d3b32e0]: Words in reg. 58(1)(b) inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 9(b) and inserted (E.) (10.12.2005 in relation to financial years beginning on or after 1 April 2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 2(3)(a)

[^key-7814a52f9adb706bef6c76ff5ae66f12]: Words in reg. 58(5)(a) inserted (E.) (10.12.2005) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1), 2(3)(b)

[^key-7b4b28b2b75328d278e2858bec9d2cae]: Words in reg. 1(2) substituted (E.) (1.3.2006) by The Non-Domestic Rating and Council Tax (Electronic Communications) (England) Order 2006 (S.I. 2006/237), arts. 1, 6

[^key-7aaf32bc6b39988760cd26ea841b57a3]: Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(i) (with reg. 1(3))

[^key-fa52419f4161c00a9e2dec84119ed6e0]: Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(ii) (with reg. 1(3))

[^key-1cc53c629052f2504beb70552a0d2b0f]: Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iii) (with reg. 1(3))

[^key-83c58b5a5c019eb2cde9be40f50286be]: Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iv) (with reg. 1(3))

[^key-c36e2b47629f10db148ee4ea07ce8a7b]: Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(vi) (with reg. 1(3))

[^key-876ea7d4e70c9a26aa4002b2d2ce315d]: Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(i) (with reg. 1(3))