Regulation 2 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

(1)

The Council Tax (Administration and Enforcement) Regulations 1992^f1 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^f2”.

(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)^f3,”.

Annotations

Footnotes

f1: S.I. 1992/613, relevant amending instruments are S.I. 1992/3008, 1993/773, 1996/1880, 1999/534, 2003/768, 2004/927.
f2: The Civil Partnership Act 2004 amends Schedule 1 to the Interpretation Act 1978 to insert a definition of civil partnership see paragraph 59 of Schedule 27 to the Civil Partnership Act 2004. A “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 (and any reference to a civil partner is to be read accordingly).
f3: Regulation 36A was inserted by the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 S.I. 2004/927.