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

S.I. 2003/768 · Made 18 March 2003

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

Made 18th March 2003

Laid before Parliament 25th March 2003

Coming into force 15th April 2003

The Secretary of State in exercise of the powers conferred on him by section 113 of and paragraphs 1 and 5 of Schedule 4 to the Local Government Finance Act 1992f1, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 (c. 14). These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672), see the reference to the Local Government Finance Act 1992 in Schedule 1.

Contents

  1. 1Citation, commencement and extent
  2. 2Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
  3. 3Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
  4. Signature
  5. Explanatory note

1Citation, 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.

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

The Council Tax (Administration and Enforcement) Regulations 1992f1 are amended in accordance with regulation 3 below.

3Amendment 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 2002f1;”

Signature

Signed by authority of the First Secretary of State

Nick Raynsford

Minister of State,

Office of the Deputy Prime Minister

18th March 2003

Explanatory note

(This note is not part of the Regulations)

Regulation 3 inserts a new sub-paragraph into regulation 32 of the Council Tax (Administration and Enforcement) Regulations 1992. The effect is that tax credits within the meaning of the Tax Credits Act 2002 are not to be counted as “earnings” so that an attachment of earnings order cannot be made in relation to such tax credits.