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The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1993

S.I. 1993/149 · Made 27 January 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND AND WALES

Made 27th January 1993

Laid before Parliament 3rd February 1993

Coming into force 24th February 1993

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 116(1) of, and paragraph 11 of Schedule 1 to the Local Government Finance Act 1992f1, and of all other powers enabling them in that behalf, hereby make the following Regulations—

Annotations to the whole text

Footnotes

f1

1992 c. 14; in section 116(1), see the definition of “prescribed”.

Contents

  1. 1Citation and commencement
  2. 2School and college leavers
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1993 and shall come into force on 24th February 1993.

2School and college leavers

Regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992f1 shall be amended—

(a)

by the substitution for Class C in paragraph (1) of the following—

“School and college leavers

Class C a person who—

(a)

is under the age of 20; and

(b)

has within a relevant period ceased to undertake a qualifying course of education or a full time course of education.”; and

(b)

by the substitution for paragraph (2) of the following—

“(2)

In relation to Class C in paragraph (1)—

(a)

“relevant period” means the period after 30th April and before 1st November in any year;

(b)

“qualifying course of education” and “full time course of education” have the same meaning as in Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 1992f2; and

(c)

the day in question must be within the same relevant period as that in which the cessation takes place.”.

Signature

Michael Howard

Secretary of State for the Environment

26th January 1993

David Hunt

Secretary of State for Wales

27th January 1993

Explanatory note

(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 prescribes additional classes of persons to be disregarded for the purposes of discount. Class C is amended to include, as regards days in the period after 30th April and before 30th November in any year, persons under the age of 20 who have left further or higher education during that period.