2 Liability to tax determined on a daily basis.E+W
(1)Liability to pay council tax shall be determined on a daily basis.
(2)For the purposes of determining for any day—
(a)whether any property is a chargeable dwelling;
(b)which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;
(c)the person liable to pay council tax in respect of any such dwelling; or
(d)whether any amount of council tax is subject to a discount and (if so) the amount of the discount,
it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.