The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2005

• Citation: S.I. 2005/416
• Sections: 2

Section 1 Citation, commencement and application

(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.

Section 2 Amendment of Regulations

(1) The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 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 ; or

(d) paragraph 5 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992 .

(4) In regulation 6 (exceptions), in paragraph (2), in sub-paragraphs (a) and (b), after “another dwelling” insert “in England, Wales or Scotland”.