# The Council Tax (Liability for Owners) Regulations 1992, Regulation 2A


(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.

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Source: https://www.legislation.gov.uk/uksi/1992/551/regulation/2A (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.