The Council Tax (Administration and Enforcement) Regulations 1992

[^key-6344ca667955fef639483f6bc01106f2]: 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)(iii) (with reg. 1(3))

[^key-5a9375233d37f21445b5ae1ea45c2589]: 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)(iv) (with reg. 1(3))

[^key-65e0dd502a00c95abaded85e5b8831b2]: 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)(v) (with reg. 1(3))

[^key-0f0bb7996b7d416d2c11e7e4609afe88]: 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)(vi) (with reg. 1(3))

[^key-59956e9396129c4a3012ddfea86c8124]: Sum in Sch. 4 Table C 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)(c)(i) (with reg. 1(3))

[^key-61b770ff49b12f4fc2b4fbf2275d0d62]: Sum in Sch. 4 Table C 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)(c)(ii) (with reg. 1(3))

[^key-fec73514d8853f224b754672e3e16d6d]: Sum in Sch. 4 Table C 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)(c)(iii) (with reg. 1(3))

[^key-963b34148883a2c94164593784d1a7a9]: Sum in Sch. 4 Table C 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)(c)(iv) (with reg. 1(3))

[^key-9e1b12dbb6681129c743e96cd2be9336]: Sum in Sch. 4 Table C 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)(c)(v) (with reg. 1(3))

[^key-7ac1dd87f325a1a3aa49fc3d8538b201]: Sum in Sch. 4 Table C 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)(c)(vi) (with reg. 1(3))

[^key-ca5f9df2a3cd2b706ad3fd9a190ca604]: Sch. 3 Form: the following words are substituted (E.) (1.4.2007) for the paragraph which starts with the words “On [date] the [name] Magistrates’ Court” by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007 (S.I. 2007/501), regs. 1(1)(b), 3(2): “On [date] the [name] Magistrates’ Court made a liability order under regulation 34 of the Council Tax (Administration and Enforcement) Regulations 1992 against the person named above. Under regulation 37 the authority which applied for the liability order, [name of authority], may make an attachment of earnings order to secure the payment of the appropriate amount, which under regulation 37(1A) is the aggregate of— (a) any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and (b) such additional sums and costs as are specified in regulation 37(1A)(b). Calculated in accordance with regulation 37(1A) the appropriate amount in relation to this order is £[amount].”

[^key-ee025606c39c7e746b9472dcddf5b0b3]: Sum in Sch. 4 Table A substituted (E.) (1.4.2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007 (S.I. 2007/501), regs. 1(1)(b), 3(3) (with reg. 1(3))

[^key-70ee476a81738037337e8ff512f7df8d]: Words in reg. 1(2) 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), 3(2)

[^key-a6eecb5d782112a1ccb44dd2abedeb44]: Words in reg. 1(2) 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), 3(3)

[^key-47dcf098b7e97c0a0c7845e95dc7fd62]: Words in reg. 34(7)(b) inserted (W.) (1.4.2011) by The Council Tax and Non-Domestic Rating (Amendment) (Wales) Regulations 2011 (S.I. 2011/528), regs. 1(1), 3(2)(a) (with reg. 1(3))

[^key-a85e8187382d154ae81f9dd8736ca692]: Words in reg. 34(8) inserted (W.) (1.4.2011) by The Council Tax and Non-Domestic Rating (Amendment) (Wales) Regulations 2011 (S.I. 2011/528), regs. 1(1), 3(2)(b) (with reg. 1(3))

[^key-8bc9ceab45921d63400a320030b3ba08]: Regs. 21A, 21B inserted (E.) (1.4.2012) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2012 (S.I. 2012/672), regs. 1(1)(b), 2(2)

[^key-28a02a256e8105376fb458d26270ea47]: Sch. 6 substituted (E.) (6.4.2010) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2010 (S.I. 2010/752), reg. 1(1), Sch. Pt. 2 (with reg. 1(4)); and substituted (W.) (1.4.2011) by The Council Tax and Non-Domestic Rating (Amendment) (Wales) Regulations 2011 (S.I. 2011/528), reg. 1(1), Sch. 2 (with reg. 1(3))

[^key-f70da275e7464593a7959f90b00e6edd]: Word in reg. 4(8)(a) omitted (E.) (10.1.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(a), 2(4)(a) and omitted (W.) (7.2.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(4)(a)

[^key-b4cb77d0f3ebaf75236e4178e060275f]: Reg. 4(8)(c) inserted (E.) (10.1.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(a), 2(4)(c) and inserted (W.) (7.2.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(4)(c)

[^key-33549f0d72dd0513cc091a696862cf93]: Word in reg. 4(8)(b) substituted (E.) (10.1.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(a), 2(4)(b) and substituted (W.) (7.2.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(4)(b)

[^key-cc3b665e52d0eb58852ecb24a5778eda]: Regs. 5A-5C inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 4

[^key-7fb32f9b2dbe374c5aa378d97187f253]: Reg. 9(3) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(5)(b)

[^key-11d149efd48e14770d0f5601f6bd7679]: Reg. 9(3) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(5)(b)

[^key-82430b5bc6ba5237729374c1974a12e9]: Words in reg. 9(2) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(5)(a) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(5)(a)

[^key-8678da4638ec3bb7c374c8d48996f7ec]: Reg. 10(6A) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(6)(b)

[^key-aa9ed797876a7deb699b213288acbd69]: Reg. 10(6A) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(6)(b)

[^key-ed271f1aef58649b7e29aedccb652902]: Words in reg. 10(3) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(6)(a) and inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(6)(a)

[^key-426a4ad943e52bc375276004c736de99]: Reg. 11(1A) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(7)(b)

[^key-7ccfe94bd203463d10c44c38e08390cd]: Reg. 11(1A) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(7)(b)

[^key-b656ed9478da73e0fc34abe1fd27c042]: Words in reg. 11(1) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(7)(a) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(7)(a)

[^key-e73ec06c3248f30f81443c6f1359a3bb]: Reg. 15(3) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(d)

[^key-b6788dc6aa4ea72b7598c48918db7072]: Reg. 15(3) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(8)(b)

[^key-1c2e3f7bd7c4141efdc549f710483aa2]: Words in reg. 15(2) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(c) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(8)(a)

[^key-516503385fa535f179c2caeb5ac8d636]: Reg. 16(1A) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(c)

[^key-7c41fa34f69c4aee15a3363d65584502]: Reg. 16(1A) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(b)

[^key-0da0dc839ae30e2c59f22325b83f21a9]: Words in reg. 16(1) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(i) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(a)(i)

[^key-c0e76099ea9487d770c135779289390d]: Words in reg. 16(1)(b) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(iii) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(a)(ii)

[^key-60ad739c55b938ba6ffded351fed1a9e]: Reg. 21(1A)-(1D) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(13) and inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(11)

[^key-d2fca4458d2e725439bc8fbb4d6455b5]: Words in reg. 27(2)(e)(i) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 5

[^key-af324288fb77783d7d1a4d098ace0729]: Words in reg. 29(1) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 6(a)

[^key-9c765c37aaaacbf442b8dd98b9df7d59]: Words in reg. 29(5) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 6(b)

[^key-24156a4dd41bb3d95b9ec5d3a9a258b1]: Words in reg. 58(1)(c) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 10

[^key-8ffedc18c91edef24cecdf5bb5142671]: Sch. 1 para. 2(3A)(3B) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(14)(b)

[^key-5a11f441500b72ba37d56261cabe22db]: Sch. 1 para. 2(3A)(3B) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(12)(b)

[^key-9d71a355553ec78c70d02e614338924f]: Words in Sch. 1 para. 2(3) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(14)(a) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(12)(a)

[^key-9a56dde434e89a5da74cef3197af10db]: Words in Sch. 1 para. 10(1)(d) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(15)(a) and inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(13)

[^key-e2f846a894b2648bce5536c03ea5f5a6]: Words in reg. 1 substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(2)(b)

[^key-b5358e4a7b6721db44e20d837fea4dbb]: Words in reg. 1 inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(2)(e)

[^key-229d0ae9e4fa775a843a4ba7fff64db1]: Reg. 2(4A)-(4C) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(3)(b)

[^key-1314e4eee3384b539244a4e7bf8fb071]: Words in reg. 2(4) omitted (E.) (1.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(3)(a)

[^key-3d72087f4774d592748bc8cbfb0ff611]: Words in reg. 2(6) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(3)(c)

[^key-f1fa9e5c37939e31e982a73b92139619]: Words in reg. 2(7) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(3)(d)

[^key-66ed12e865baed26a199bd0b54c5627e]: Reg. 20(2A) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(12)(b)

[^key-afef7bf6e298959e47d2f65afc42c591]: Reg. 20(2A) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(10)(b)

[^key-88ce529381e7b8fb9d4a69216035760b]: Words in reg. 20(2)(b) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(12)(a) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(10)(a)

[^key-41d6dcb6fc4f8ee743be9b4501dc7ace]: Word in reg. 20(3)(f) omitted (E.) (1.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(12)(c) and omitted (W.) (1.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(10)(c)

[^key-f9d4692ba8b28976fe4902229c90ce71]: Reg. 20(3)(fa) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(12)(d) and inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(10)(d)

[^key-94369b196f5c5ad3225d94f04f57512c]: Word in reg. 1 omitted (E.) (1.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(2)(c)

[^V_W_1525abf6-c40c-206a-629f-2fa32e97b010]: 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

[^V_W_7e0b2c69-ef00-69ce-3750-1443667e0ee7]: Reg. 2(4)-(8) inserted (W.) (31.10.2009) by The Council Tax and Non-Domestic Rating (Electronic Communications) (Wales) Order 2009 (S.I. 2009/2706), arts. 1(1), 10(2)

[^V_W_bdff661f-7a56-dac1-6447-45d646337e64]: Reg. 2(4A)-(4C) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(3)(b)

[^V_W_7ccc741c-f367-2eb5-f7e6-5f8c194cde0a]: Words in reg. 2(6) substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(3)(c)

[^V_W_27838db9-7d1c-b962-4eec-3f975bba72be]: Words in reg. 2(7) substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(3)(d)

[^V_W_271bf1d3-fd3f-4960-3a96-08c7a6aabdcd]: Reg. 2 in force at 1.4.1992, see reg. 1(1)

[^V_W_8aa97db4-0fe3-7050-b353-7d0c0ca94ab3]: Words in reg. 2(4) omitted (W.) (1.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(3)(a)

[^M_E_54883385-24f1-4711-c041-e670f1516e56]: This version of this provision extends to Wales only; a separate version has been created for England only

[^M_E_dd270432-8bb0-47ed-f4a5-eadba5a2cd02]: This version of this provision extends to England only; a separate version has been created for Wales only

[^key-8240eb97fbd2136169de8bb988c32981]: Regs. 5A-5C inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(3)

[^M_E_925f3e53-1407-43fc-8285-ec4223b0b602]: This version of this provision extends to England only; a separate version has been created for Wales only

[^M_E_543b2380-0c9f-4e39-fe36-4fffab4ef05f]: This version of this provision extends to Wales only; a separate version has been created for England only

[^M_E_77aa6550-52ce-4b15-df22-071aaa382da4]: This version of this provision extends to Wales only; a separate version has been created for England only

[^M_E_733efc3c-15af-419b-f46d-d630ff973de3]: This version of this provision extends to Wales only; a separate version has been created for England only

[^M_E_de5a0a2a-dd75-412b-f045-e39d3e2bff2f]: This version of this provision extends to England only; a separate version has been created for Wales only

[^M_E_5400fb86-e7f7-4c0b-8172-b4cd1e1df8d0]: This version of this provision extends to England only; a separate version has been created for Wales only

[^key-32d281539b62d9e4e9ee49b6f554400c]: Words in reg. 1 inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(2)(a)

[^key-e9e0f4675a15004147fb3fb52b77d539]: Words in reg. 1(2) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(2)(b)

[^key-65cf5be1403bd51dd655fda2f9acd3e3]: Words in reg. 27(2)(e)(i) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(4)

[^key-f330011ce4413e5f44f9dbff3500a461]: Words in reg. 29(1) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(5)(a)

[^key-444dd2eb3f13e8b0ca3933148fdccf0c]: Words in reg. 29(5) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(5)(c)

[^key-0da3cc1d04ddd47a3b029dae4c810d85]: Words in reg. 29(3) substituted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(5)(b)

[^key-584aba059f715df5ac5e200efbdbe058]: Words in reg. 58(1)(c) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(6)

[^key-c0d484970d7a3f7688bbefe931321173]: Word in Sch. 1 para. 2(3A) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(7)

[^key-d23cf85acf64605da5b19f18f5c0b465]: Words in Sch. 3 inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(6)

[^key-1c011bfcc56440c044a2011b61acd9f0]: Words in Sch. 3 inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 11

[^key-541d0fbbdc9cd82fa6c15c4bf3067ecc]: Words in reg. 32 inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(3)

[^key-0d1b46f4a87a4b0cb609d0c3df291683]: Words in reg. 32(1) inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 7

[^key-7e008e0c296dd3c6237812fd085e05fc]: Words in reg. 52(2)(b) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(4) and words inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 8

[^key-9a75a86cc97d21141b65a9a493bbe281]: Words in reg. 54(5)(d) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(5) and words and inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 9(a)

[^key-4fd5f7f7cfdfb63508630631920a303e]: Words in reg. 54(6A) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(5) and words and inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 9(b)

[^key-00a7e2dbab3d2389986be20d555f3792]: Word in reg. 1(2) omitted (E.) (29.4.2013) by virtue of The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(2)

[^key-915497fd3376637fa7a00b7bbe0998be]: Words in reg. 1(2) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(2)

[^V_W_ba177d5e-f833-9900-e42d-8b80f3eb4622]: Words in reg. 1(2) inserted (W.) (31.10.2009) by The Council Tax and Non-Domestic Rating (Electronic Communications) (Wales) Order 2009 (S.I. 2009/2706), arts. 1(1), 9(2) and

[^V_W_80d4ea79-80cf-7eee-6b3d-e25ec91864bb]: Words in reg. 1 inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 3(a)

[^V_W_25bfe9cc-49a3-2b0f-7fd5-859d81af5ceb]: 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

[^V_W_60e78c2b-0679-0f62-cb49-e1ec4abb35be]: Words in reg. 1(2) inserted (W.) (31.10.2009) by The Council Tax and Non-Domestic Rating (Electronic Communications) (Wales) Order 2009 (S.I. 2009/2706), arts. 1(1), 9(3)

[^V_W_cb2eac89-8c55-7386-8c65-a77b08088eb3]: Words in reg. 1 inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 3(b)

[^V_W_35f35e81-37ae-a442-5732-65f459e3c8c8]: Words in reg. 1 substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(2)(a)

[^V_W_9baa7fd4-727c-d507-5e33-ee64ed236a53]: Words in reg. 1(2) inserted (W.) (31.10.2009) by The Council Tax and Non-Domestic Rating (Electronic Communications) (Wales) Order 2009 (S.I. 2009/2706), arts. 1(1), 9(2)

[^V_W_0c8b7708-3d4e-4488-547c-8207cea2168f]: Words in reg. 1 substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(2)(b)

[^V_W_0db11e43-a604-ad2a-99a6-9e30bb99776c]: Word in reg. 1 substituted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 3(d)

[^V_W_4070696b-f39f-cfcc-7b0b-c95dfbb57c10]: Words in reg. 1 inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 3(e)

[^V_W_d50340ed-163a-e431-fb7d-9fcf032d868c]: Reg. 1 in force at 1.4.1992, see reg. 1(1)

[^V_W_9b867dfc-bd51-6458-ef8c-816d3f6dacbf]: Word in reg. 1 omitted (W.) (29.4.2013) by virtue of The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 3(c)

[^M_E_4fae282b-8d8b-4df8-aa58-e34de6b1abd7]: This version of this provision extends to England only; a separate version has been created for Wales only

[^M_E_a8ea2730-52f1-413d-aeec-aad752d88b81]: This version of this provision extends to Wales only; a separate version has been created for England only

[^M_F_2edd172a-8f53-470a-a66f-0033db92038d]: 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-b26acccb7c733644c1ccf8b5dd93c311]: Words in reg. 1(2) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 3(a) (with reg. 11)

[^key-5c1b89ef658024b696f3f98844be926f]: Words in reg. 1(2) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 3(b) (with reg. 11)

[^key-2d4498a33e4f4e958af302a3729b2fb1]: Reg. 9(3)(a) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 4(a) (with reg. 11)

[^key-4485b9a31fc4a87d9414665aa17cb961]: Reg. 9(3)(b) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 4(b) (with reg. 11)

[^key-ebdaf62fae88baa386636bee9da95028]: Words in reg. 10(6A) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 5(a) (with reg. 11)

[^key-ef4756ef9820fa7aac400a3bcee170be]: Reg. 10(6A)(b)(i) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 5(b) (with reg. 11)

[^key-e457d09c8b00c6921985bbe890531fe3]: Words in reg. 11(1A) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 6 (with reg. 11)

[^key-851461a03e04f752dbee4a4bf4e938bb]: Reg. 15(3)(a) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 7(a) (with reg. 11)

[^key-87cfc36b2905b1820ef631ab1b3452a9]: Reg. 15(3)(b) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 7(b) (with reg. 11)

[^key-ca29daea78a585fa96235ef4ea4c493a]: Words in reg. 16(1A) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 8 (with reg. 11)

[^key-6762f60046eb9a8d225eb90475406f1c]: Reg. 20(2A)(a) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 9(a) (with reg. 11)

[^key-971d4e2498734a38562e92c28c4d1d87]: Reg. 20(2A)(b) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 9(b) (with reg. 11)

[^key-1b04cc49aa66234d850fd8ccf0074fe0]: Words in reg. 1 substituted (E.) (1.4.2014) by The Council Tax (Reductions for Annexes) (England) Regulations 2013 (S.I. 2013/2977), regs. 1(1), 5(2) (with reg. 2)

[^key-bc5635822c51072f28b229c190d5c610]: Word in reg. 32(1) omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(i) (with arts. 3, 4)

[^key-e6c7af6f4cfea0e906401e3c870d1017]: Word in reg. 32(1) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(ii) (with arts. 3, 4)

[^key-8f1850110fa884636d04de9f26612783]: Words in reg. 32(1) inserted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(iii) (with arts. 3, 4)

[^key-1a616d654758ac4df12e38f7e7afa3c7]: Reg. 37(1A)(a): full stop substituted for word (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(b)(i) (with arts. 3, 4)

[^key-b8561c6c03f5b996b1d33f49439968c8]: Reg. 37(1A)(b) omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(b)(ii) (with arts. 3, 4)

[^key-57ad7e88296e8ee3c5f4ee9a0345aa19]: Reg. 45 substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(c) (with arts. 3, 4)

[^key-e7ebbe39f8b4031ba9d1325b8ac91419]: Reg. 45A omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(d), Sch. Pt. 2 (with arts. 3, 4)

[^key-d3c92b05a5e24f632b558441db1ca9df]: Words in reg. 47(1) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(e)(i)(aa) (with arts. 3, 4)

[^key-1f21091c5f5d05e79ae821be574943ed]: Words in reg. 47(1) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(e)(i)(bb) (with arts. 3, 4)

[^key-5c9910afe449a3c5f1c0377300e7d153]: Words in reg. 47(1) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(e)(i)(cc) (with arts. 3, 4)

[^key-b9dab733864503da5f95c104cd049472]: Words in reg. 47(4)(a) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(e)(ii) (with arts. 3, 4)

[^key-d0f13ec90eb4080a16e66c918f638a22]: Words in reg. 47(6A)(a) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(e)(iii) (with arts. 3, 4)

[^key-abf82c333f4d7b975d28f1e33ad61fd0]: Words in reg. 52 substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(f) (with arts. 3, 4)

[^key-132843606f7088953e01010c1c52be84]: Reg. 46 omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(d), Sch. Pt. 2 (with arts. 3, 4)

[^key-a622e307ee3d89b99c40abec7caf94ee]: Words in reg. 53(4) omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(g) (with arts. 3, 4)

[^key-f46461e271720a0bda218790b1a83013]: Words in reg. 54(5)(b) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(i) (with arts. 3, 4)

[^key-2c2a81925becc0d897874b7cd6792e7d]: Words in reg. 54(9) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iii) (with arts. 3, 4)

[^key-f835c8f759f03b986546e0d74daf7189]: Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(aa) (with arts. 3, 4)

[^key-6f3eee863fbc612fccc8308be4a10d91]: Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(bb) (with arts. 3, 4)

[^key-1fab80031009e93511dc35e30421e1d6]: Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(cc) (with arts. 3, 4)

[^key-f5c6abc978f7050df622a3b1a5ba623c]: Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(dd) (with arts. 3, 4)

[^key-1413ce613a0ef672335f52e739478c01]: Reg. 54(11) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(v) (with arts. 3, 4)

[^key-af61f3d5fe130c12105c3b4c8f138e36]: Words in reg. 58(5)(b) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(i) (with arts. 3, 4)

[^key-3d1fe7e220c0b612a78170a6fe685b18]: Sch. 5 omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(j), Sch. Pt. 2 (with arts. 3, 4)

[^key-5d51df27b187e38128e15e4c42b5d697]: Pt. 4 heading substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(8) and substituted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(3)

[^key-842b654f6b3e163a6ebb93a7c4f50a41]: Word in reg. 1 omitted (W.) (15.2.2017) by virtue of The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(2)(a)

[^key-a8e28a50dc441204b59e6a8e47c4a0ac]: Words in reg. 1 inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(2)(b)

[^key-c5a6a0dff650fca6483555f5ee2ab5f9]: Words in reg. 14 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(9)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(4)(a)

[^key-f689c2abd5b3c68d67a923dc5ee83685]: Words in reg. 14 inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(9)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(4)(b)

[^key-467a5871fe7ddaa7b77cd4c8f64f054a]: Words in reg. 15 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(a)