# The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004, Regulation 3: Citation, commencement and interpretation


In regulation 1(2), after the definition of “demand notice regulations” there shall be inserted the following definitions—
““discount” means a discount under section 11 or section 11A of the Act, or a reduction in the amount of council tax payable for a dwelling under section 13A of the Act where the dwelling falls into a class for which the billing authority has determined under section 13A(3) that liability shall be reduced otherwise than to nil;
“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling which falls into a class for which the billing authority has determined under section 13A(3) of the Act that the amount of council tax payable shall be reduced to nil.”.

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Source: https://www.legislation.gov.uk/uksi/2004/927/regulation/3 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.