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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which apply in relation to England only, amend the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 (S.I. 2009/2270) (“the 2009 Regulations”). They insert a new paragraph (2A) into regulation 3 of the 2009 Regulations which introduces a new restriction on alteration to valuation bands where the relevant transaction is a lease under a rent-a-roof or similar scheme for the installation of solar panels or other microgeneration plants.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.