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Regulation 8 Prescribed period

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The period beginning on 1st December and ending on 31st January in the financial year preceding that for which the calculation of the council tax base is made is hereby prescribed for the purposes of item T in sections 33(1) and 44(1) and item TP in sections 45(3) and 48(3) and (4).