# The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/2003/768/note (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.