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The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003

W.S.I. 2003/522 · Made 5 March 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

LOCAL GOVERNMENT, WALES

Made 5th March 2003

Coming into force 6th April 2003

The National Assembly for Wales, in exercise of the powers conferred on the Secretary of State by section 113(1) and (2) and paragraphs 1(1) and 5(1), (2) and (4) of Schedule 4 of the Local Government Finance Act 1992f1 which are vested in the National Assembly for Wales so far as exercisable in relation to Walesf2, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 (c. 14).

f2

See National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).

Contents

  1. 1Name and commencement
  2. 2Application and Interpretation
  3. 3Amendment of Principal Regulations
  4. 4Attachment of earnings: tax credits
  5. Signature
  6. Explanatory note

1Name and commencement

These Regulations are called the Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003 and come into force on 6 April 2003.

2Application and Interpretation

(1)

These Regulations apply to Wales only.

(2)

In these Regulations “the Principal Regulations” (“y Prif Reoliadau”) means the Council Tax (Administration and Enforcement) Regulations 1992f1.

(3)

Expressions used in these Regulations which are also in the Principal Regulations will have the same meaning as in those Regulations.

3Amendment of Principal Regulations

The Principal Regulations are amended as provided in Regulation 4.

4Attachment of earnings: tax credits

In Regulation 32(1) (interpretation etc) of the Principal Regulations, in the definition of “earnings”, after sub-paragraph (v) insert—

“(vi)

tax credits within the meaning of the Tax Credits Act 2002.”.

Signature

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998f1

D.Elis-Thomas

The Presiding Officer of the National Assembly

5th March 2003

Explanatory note

(This note is not part of the Regulations)

The Council Tax (Administration and Enforcement) Regulations 1992 (as amended) prescribe the powers by which local authorities may collect and recover council tax. Regulation 32(1) of those Regulations is amended so that Child Tax Credit and Working Tax Credit within the meaning of the Tax Credit Act 2002 are excluded from the definition of “earnings”.