# The Council Tax (Liability for Owners) Regulations 1992, Regulation 3

Extent: E+W

In relation to a dwelling within Class E in regulation 2, where a minister of the Church of England is ... the inhabitant and the owner of the dwelling and is in receipt of a stipend, section 8(3) of the Act shall have effect as if, for the reference to the owner, there were substituted a reference to the Diocesan Board of Finance of the diocese in which the dwelling is situated.

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Source: https://www.legislation.gov.uk/uksi/1992/551/regulation/3 (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.