# The Council Tax (Administration and Enforcement) Regulations 1992, Regulation 13: Interpretation of Part IV

Extent: E+W

In this Part—
(a) any reference to the chargeable amount is a reference to an amount which a person is liable to pay (whether solely or jointly and severally) in respect of a particular dwelling, to a billing authority in respect of council tax for a financial year and includes, unless the context otherwise requires, an amount which in the opinion of the authority a person will be so liable to pay; and
(b) any reference to any calculation of the chargeable amount includes a reference to any estimate of the amount.

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Source: https://www.legislation.gov.uk/uksi/1992/613/regulation/13 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.