The Council Tax (Additional Provisions for Discount Disregards) (Amendment) (England) Regulations 2013

• Citation: S.I. 2013/725
• Sections: 2

Section 1 Citation, commencement and application

(1) These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) (Amendment) (England) Regulations 2013 and shall come into force on 8th April 2013.

(2) These Regulations apply in relation to England only.

Section 2 Amendments to the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992

(1) The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 are amended in accordance with paragraphs (2) and (3) below.

(2) In paragraph 3(a)(i) of the Schedule, for “a higher rate” substitute “an”.

(3) In paragraph 3(a)(ii) of the Schedule—

(a) after “highest” insert “or middle”;

(b) after “section 72(4)(a)” insert “or section 72(4)(b)”.