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The Council Tax (Liability for Owners) (Amendment) Regulations 1993

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Houses in multiple occupation, etc

2.  The Council Tax (Liability for Owners) Regulations 1992(1) are amended—

(a)in paragraph (2) of regulation 1, by the substitution for the definition of “tenant” of the following—

“tenant” includes a secure tenant or a statutory tenant..

(b)in regulation 2, by the substitution for Class C of the following—

Houses in multiple occupation, etc

Class C a dwelling which

(a)was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household;

and

(b)is inhabited by a person who, or by two or more persons each of whom either—

(i)is a tenant of, or has a licence to occupy, part only of the dwelling; or

(ii)has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of, the dwelling as a whole..

(c)after regulation 2, by the insertion of the following—

2A.(1) In relation to a dwelling within Class C in regulation 2, section 8(3) shall have effect as if, for the reference to the owner, there were substituted a reference to—

(a)the person who has a relevant material interest which is not subject to a relevant material interest inferior to it;

or, if there is no such person—

(b)the person who has a freehold interest in the whole or any part of the dwelling.

(2) In paragraph (1), “relevant material interest” means a freehold or leasehold interest in the whole of the dwelling..

(1)

S.I. 1992/551.

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