# The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003, Note: 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”.

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Source: https://www.legislation.gov.uk/wsi/2003/522/note (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.