1 Name and commencement

These Regulations are called the Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003 and come into force on 6 April 2003.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see above.
Administration of Council Tax & Billing99 Property Taxes97 Council Tax99 Real Property Law97 Tax Law99

2 Application and Interpretation

2Application and Interpretation

(1)    These Regulations apply to Wales only.

(2)    In these Regulations “the Principal Regulations” (“y Prif Reoliadau”) means the Council Tax (Administration and Enforcement) Regulations 1992.

(3)    Expressions used in these Regulations which are also in the Principal Regulations will have the same meaning as in those Regulations.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.
Administration of Council Tax & Billing99 Property Taxes97 Council Tax99 Real Property Law97 Tax Law99

3 Amendment of Principal Regulations

3Amendment of Principal Regulations

The Principal Regulations are amended as provided in Regulation 4.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.
Property Taxes96 Council Tax99 Real Property Law96 Tax Law96

4 Attachment of earnings: tax credits

4Attachment of earnings: tax credits

In Regulation 32(1) (interpretation etc) of the Principal Regulations, in the definition of “earnings”, after sub-paragraph (v) insert—

“(vi)    tax credits within the meaning of the Tax Credits Act 2002.”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.
Property Taxes95 Personal Taxes95 Council Tax99 Real Property Law95 Tax Law95

Signature

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998

D Elis-Thomas

The Presiding Officer of the National Assembly

5th March 2003
Property Taxes96 Council Tax99 Real Property Law96 Tax Law96

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

The Council Tax (Administration and Enforcement) Regulations 1992 (as amended) prescribe the powers by which local authorities may collect and recover council tax. Regulation 32(1) of those Regulations is amended so that Child Tax Credit and Working Tax Credit within the meaning of the Tax Credit Act 2002 are excluded from the definition of “earnings”.
Administration of Council Tax & Billing97 Income Tax Allowances, Deductions & Reliefs96 Property Taxes97 Personal Taxes96 Income Tax96 Council Tax97 Real Property Law97 Tax Law97

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