# The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013, Regulation 4: Amendment of the Council Tax (Administration and Enforcement) Regulations 1992


After regulation 5 (information as to deaths) insert—
“Purposes for which a Revenue and Customs official may supply information
5A The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.
Purposes for which information supplied under paragraph 15B may be used
5B The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;
(d) any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15B may be supplied
5C The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.”

---
Source: https://www.legislation.gov.uk/wsi/2013/570/regulation/4 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.