The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003

• Citation: S.I. 2003/3125
• Sections: 2

Section 1 Citation, commencement and application

(1) These Regulations may be cited as the Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 and shall come into force on 1st January 2004.

(2) These Regulations apply to England only.

Section 2 Residential care homes

In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992 , for Class A there is substituted—

Class A

a care home within the meaning of the Care Standards Act 2000 , in respect of which a person is registered in accordance with Part 2 of that Act;

a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948 ; or

a hostel within the meaning given by paragraph 7 of Schedule 1 to the Act.