Regulation 1 Citation, commencement, application and interpretation
(1)
These Regulations may be cited as the Council Tax (Demand Notices) (England) (Amendment) Regulations 2012 and shall come into force on 31st January 2013.
(2)
These Regulations apply in relation to a notice which—
(a)
relates to a year beginning on or after 1st April 2013, and
(b)
is served by an English billing authority or such an authority’s authorised person.
(3)
In these Regulations “authorised person”, in relation to a billing authority, means a person authorised in accordance with the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996f1 to exercise functions on the authority’s behalf in relation to the administration of council tax.
Annotations
Footnotes
- f1