Statutory Instruments
2005 No. 416
COUNCIL TAX, ENGLAND
The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2005
Made
28th February 2005
Laid before Parliament
8th March 2005
Coming into force
1st April 2005
The First Secretary of State, in exercise of the powers conferred on him by section 11A of the Local Government Finance Act 1992( 1 ) hereby makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2005 and shall come into force on 1st April 2005.
(2) These Regulations apply to billing authorities in England only.
Amendment of Regulations
2. —(1)The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003( 2 ) are amended in accordance with paragraphs (2) to (4).
(2) In regulation 1 (citation, commencement and application), in paragraph (2), for “dwellings” substitute “billing authorities”.
(3) In regulation 2 (interpretation) in the definition of “qualifying person” omit “or” at the end of paragraph (a) and add at the end of that definition—
“ (c) paragraph 17 of the Council Tax (Exempt Dwellings) (Scotland) Order 1997 ( 3 ) ; or
(d) paragraph 5 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992 ( 4 ) . ” .
(4) In regulation 6 (exceptions), in paragraph (2), in sub-paragraphs (a) and (b), after “another dwelling” insert “in England, Wales or Scotland”.
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State, Office of the Deputy Prime Minister
28th February 2005
1992 c. 14 . Section 11A was inserted by section 75(1) of the Local Government Act 2003 (c. 26) . Section 75(2) of that Act inserted similar provision in relation to Wales in substitution for section 12 of the Local Government Finance Act 1992.
S.I. 1997/728 (S.68) to which there are amendments not relevant to these Regulations.
S.I. 1992/1331 (S.128) to which there are amendments not relevant to these Regulations.