Article 3 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

Regulation 1 (citation, commencement and interpretation) is amended as follows.

In paragraph (2) after the definition of “the Act” insert—

• ““address” in relation to electronic communications, includes any number or address used for the purposes of such communications;

• “business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;

• “electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

  1. (a)

     by means of a telecommunications system (within the meaning of the Telecommunications Act 1984); or

  2. (b)

     by other means but while in electronic form;”^f1.

In paragraph (2) in the definition of “demand notice regulations” after the words “as is mentioned in paragraph 2(4)(e)” insert “or 2(4)(j)”.