Introduction
1.These explanatory notes relate to the Council Tax (New Valuation Lists for England) Act 2006 which received Royal Assent on 30 March 2006. They have been prepared by the Office of the Deputy Prime Minister in order to assist the reader in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament.
2.The notes need to be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or part of a section does not seem to require any explanation or comment, none is given.
