# The Council Tax (Liability for Owners) Regulations 1992, Regulation 1

Extent: E+W

(1) These Regulations may be cited as the Council Tax (Liability for Owners) Regulations 1992 and shall come into force on 31st March 1992.
(2) For the purposes of these Regulations–
“the Act” means the Local Government Finance Act 1992;
“HMO”—
(a)in relation to England means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;
(b)in relation to Wales means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but—
(i)as if subsections (1)(e) and (5) of that section were omitted, and
(ii)in applying the test for when persons are to be treated as occupying a building or part of a building as their only or main residence under section 254(2)(c) of the Housing Act 2004, as if section 259(2)(b) of that Act were omitted;
“introductory standard contract” has the meaning given in section 16(4) of the Renting Homes (Wales) Act 2016;
“Introductory tenant” means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;
“secure contract” has the meaning given in section 8 of the Renting Homes (Wales) Act 2016;
“secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985;
“statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977or the Rent (Agriculture) Act 1976;
“tenant” includes a tenant under an introductory standard contract or secure contract, a secure tenant, an introductory tenant and a statutory tenant.

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Source: https://www.legislation.gov.uk/uksi/1992/551/regulation/1 (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.