Regulation 3 Prescribed year Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: reg. 3 modified by Local Government Changes for England (Council Tax) (Transitional Reduction) 1997 reg. 11(1) Sch. 4 para. 2 reg. 3 applied (with modifications) by Local Government Changes for England (Council Tax) (Transitional Reduction) 1998 reg. 11(1)(a) Sch. 4 para. 1 The financial year beginning on 1st April 1996 is prescribed as the year for which these Regulations apply. ← Regulation 2 Regulation 3 Regulation 4 →