Paragraph 2A F1
A dwelling is job-related for a person if he or his spouse F2or civil partner is a minister of any religious denomination and the dwelling is inhabited by him as a residence from which he performs the duties of his office.
Annotations
Textual amendments
- F1
Sch. para. 2A inserted (22.4.2004) by The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004 (S.I. 2004/926), regs. 1(1), 2(4)
- F2
Words in Sch. para. 2A inserted (10.12.2005 in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 4(3)