# The Council Tax (Civil Partners) (England) Regulations 2005, Regulation 2: Amendment of the Council Tax (Administration and Enforcement) Regulations 1992


(1) The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with paragraphs (2) and (3).
(2) In regulation 32 (interpretation and application of Part VI), in paragraph (1), in the definition of “net earnings” at sub-paragraph (c)(ii), after “widows” insert “widowers, surviving civil partners”.
(3) In regulation 58 (outstanding liabilities on death)—
(a) in sub-paragraph (b) of paragraph (1), after “spouse” insert “or civil partner;” and
(b) in sub-paragraph (a) of paragraph (5), after “regulation 34(7)(b) or (8)” insert “, 36A(5)(b),”.

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Source: https://www.legislation.gov.uk/uksi/2005/2866/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-civil-partners-england-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.