Regulation 3 Prescribed year Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: reg. 3 applied (with modifications) by Local Government Changes for England (Council Tax) (Transitional Reduction) 1998 reg. 11(1)(b) Sch. 5 para. 2 The financial year beginning on 1st April 1997 is prescribed as the year for which these Regulations apply. ← Regulation 2 Regulation 3 Regulation 4 →