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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Regulation 2 of these Regulations amends regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 which prescribe additional classes of persons to be disregarded for the purposes of discount. A new class, Class D, covers members of visiting forces and any of their dependants who are neither British citizens nor ordinarily resident in the United Kingdom.