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Name and commencement

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

Application and Interpretation

2.—(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(1).

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

Amendment of Principal Regulations

3.  The Principal Regulations are amended as provided in Regulation 4.

Attachment of earnings: tax credits

4.  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..

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998(2)

D.Elis-Thomas

The Presiding Officer of the National Assembly

5th March 2003