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The Council Tax (Situation and Valuation of Dwellings) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 550
- PART II
- Regulation 4
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Dwellings in more than one part of a billing authority’s area
4.—(1) Subject to paragraph (2), where a relevant dwelling falls within two or more parts of a billing authority’s area, it shall be treated for the purposes of Part I of the Act as situated in the part in which the greater or greatest part of the dwelling, determined in accordance with regulation 5, is situated.
(2) Where a relevant dwelling is part of a single property which falls within two or more parts of a billing authority’s area, it shall be treated as situated in the part in which the greater or greatest part of the single property, determined in accordance with regulation 5 is situated.
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