{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013/regulation-4.json",
  "legislation": "wsi/2013/570",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Council Tax (Administration and Enforcement) Regulations 1992",
  "text": "After regulation 5 (information as to deaths) insert—\n“Purposes for which a Revenue and Customs official may supply information\n5A The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—\n(a) making a council tax reduction scheme;\n(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;\n(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.\nPurposes for which information supplied under paragraph 15B may be used\n5B The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—\n(a) making a council tax reduction scheme;\n(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;\n(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;\n(d) any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme.\nPurposes for which information supplied under paragraph 15B may be supplied\n5C The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—\n(a) making a council tax reduction scheme;\n(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;\n(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Valuation Tribunal for Wales was established by the Valuation Tribunal for Wales Regulations 2010 (S.I. 2010/713 (W.69)). Relevant amendments were made by S.I. 2013/547 (W.59)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2013/570/regulation/4",
    "retrieved_at": "2026-10-28T23:43:36.094975+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}