# The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992, Regulation 5: Information from residents, etc.


For paragraph (3) of regulation 3 there is substituted the following—
“(3) The reference in paragraph (1) to the liable person is a reference to a person who is liable (whether solely or jointly and severally) to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax; and includes a reference to a person who in the opinion of the authority will be so liable.”.

---
Source: https://www.legislation.gov.uk/uksi/1992/3008/regulation/5 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.