# Local Government Finance Act 1992, Section 1: Council tax in respect of dwellings.

Extent: E+W

(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.
(2) In this Part “billing authority” means—
(a) in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and
(b) in relation to Wales, a county council or county borough council.
(3) For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/section/1 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.