The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003

• Citation: S.I. 2003/768
• Sections: 3

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003 and shall come into force on 15th April 2003.

(2) These Regulations apply to billing authorities in England only.

Section 2 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with regulation 3 below.

Section 3 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

In regulation 32, after paragraph (1)(b)(iii) insert—

(iiia) a tax credit (within the meaning of the Tax Credits Act 2002 ;