Regulation 2A F1

(1)

In relation to a dwelling within Class C in regulation 2, section 8(3) shall have effect as if, for the reference to the owner, there were substituted a reference to—

(a)

the person who has a relevant material interest which is not subject to a relevant material interest inferior to it;

or, if there is no such person—

(b)

the person who has a freehold interest in the whole or any part of the dwelling.

(2)

In paragraph (1), “relevant material interest” means a freehold or leasehold interest in the whole of the dwelling.

Annotations

Textual amendments

F1: Reg. 2A inserted (24.2.1993) by The Council Tax (Liability for Owners) (Amendment) Regulations 1993 (S.I. 1993/151), regs. 1, 2(c)