Article 9 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^f1 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 an electronic communications network within the meaning of section 32(1) of the Communications Act 2003^f2;

  2. (b)

     by other means but while in an electronic form;”.

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)”.