1Name, commencement and application#
(1)These Regulations are called the Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004 and come into force on the 25th February 2004.
(2)These Regulations apply to dwellings in Wales only.
2Interpretation#
In these Regulations —• “the 1998 Regulations” means the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998.
3Amendments to the 1998 Regulations#
The 1998 Regulations are amended as follows:
(1)In regulation 2 after the definition of “Class B” insert the following —“• “Class C” means the class of dwellings described in regulation 5A;”
(2)In regulation 3 number the existing wording as paragraph (1) and after that paragraph insert —“2 Class C is prescribed as a class of dwellings for the purposes of section 12 of the Act for each financial year beginning on or after 1st April 2004.”
(3)After the end of regulation 5 insert the following —“5A The class of dwellings described in this regulation (“Class C”) comprises every chargeable dwelling in Wales —a which is unoccupied; andb which is substantially unfurnished.”
(4)In paragraph 3 of the Schedule for “section 168(8) to (10) and (12) of the Income and Corporation Taxes Act 1988” substitute “sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003 in relation to the benefits code”.
Contains public sector information licensed under the Open Government Licence v3.0.