Statutory Instruments

1992 No. 2942

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1992

Made

25th November 1992

Laid before Parliament

26th November 1992

Coming into force

27th November 1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 116(1) of, and paragraph 11 of Schedule 1 to the Local Government Finance Act 1992(1), and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1992 and shall come into force on 27th November 1992.

Visiting forces

2. Regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992(2) is amended by the addition after Class C of the following-

"Visiting forces

Class D

a person who has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.(3)".

Michael Howard

Secretary of State for the Environment

23rd November 1992

David Hunt

Secretary of State for Wales

25th November 1992

Explanatory Note

(This note is not part of the Regulations)

Regulation 2 of these Regulations amends regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 which prescribe additional classes of persons to be disregarded for the purposes of discount. A new class, Class D, covers members of visiting forces and any of their dependants who are neither British citizens nor ordinarily resident in the United Kingdom.

(1)

1992 c. 14; in section 116(1), see the definition of "prescribed".

(2)

S.I. 1992/552.

(3)

1952 c. 67.