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2003 No. 3181
COUNCIL TAX, ENGLAND
The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) (No.2) Regulations 2003
|
Made |
8th December 2003 | |
|
Laid before Parliament |
9th December 2003 | |
|
Coming into force |
20th December 2003 | |
The First Secretary of State, in exercise of the powers conferred upon him by sections 34(4) and 116 of the Local Government Finance Act 1992 [1] hereby makes the following Regulations:
Citation, commencement, application and interpretation
1.
- (1) These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) (No.2) Regulations 2003 and shall come into force on 20th December 2003.
(2) These Regulations apply in relation to authorities in England only [2].
(3) In these Regulations "the principal Regulations" means the Local Authorities (Calculation of Council Tax Base) Regulations 1992 [3].
Calculation of billing authority's council tax base for a part of its area
2.
Regulation 6(2) of the principal Regulations is amended as follows -
(a) in sub-paragraph (c), omit "or 5AA";
(b) after sub-paragraph (c) add -
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State, Office of the Deputy Prime Minister
8th December 2003
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (S.I. 1992/612) ("the principal Regulations") which provide for the calculation by billing authorities and major precepting authorities in England of the council tax bases for the whole and parts of their areas.
Regulation 2 of these Regulations amends regulation 6 of the principal Regulations (calculation of billing authority's council tax base for a part of its area) to ensure that the relevant day for the purposes of regulation 5AA is 20th December for the financial year beginning on 1 April 2004 where item TP in section 34(4) is determined in the period 21st December 2003 to 31st January 2004.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.
Notes:
[1]
1992 c. 14.back
[2]
The power to make regulations under sections 34(4) and 116 of the Local Government Finance Act 1992 in relation to Wales transferred from the Secretary of State to the National Assembly for Wales under article 2(a) of and Schedule 1 to the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672): see the entry in Schedule 1 for the Local Government Finance Act 1992.back
[3]
S.I. 1992/612, amended by S.I. 1992/1742, S.I. 1992/2943, S.I. 1999/3123 , S.I. 1999/3437 and S.I. 2003/3012.back
ISBN
0 11 048289 1
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Prepared
11 December 2003
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URL: http://www.bailii.org/uk/legis/num_reg/2003/20033181.html