# Local Government Finance Act 1992, Paragraph 10


(1) Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons would be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular day if the dwelling were not or had not been on that day a relevant dwelling for the purposes of paragraph 8 above, provision equivalent to that included under that paragraph subject to any modifications the Secretary of State thinks fit.
(2) Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons—
(a) are or will be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular period; or
(b) would be so liable if the dwelling were not or had not been an exempt dwelling for that period,
provision equivalent to that included under paragraph 9 above subject to any modifications the Secretary of State thinks fit.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.