The Council Tax (Transitional Arrangements) (Wales) Regulations 2004

Interpretation

2.  In these Regulations —

“the 1992 Regulations” (“Rheoliadau 1992”) means the Council Tax (Reductions for Disabilities) Regulations 1992(1);

“the 1993 Regulations” (“Rheoliadau 1993”) means the Council Tax (Alteration of Lists and Appeals) Regulations 1993(2);

“first transitional year” (“y flwyddyn drosiannol gyntaf”) means the financial year commencing on 1 April 2005;

“original valuation band” (“band prisio gwreiddiol”) means the valuation band applicable to a dwelling on or for 31 March 2005;

“relevant number of valuation band increases” (“nifer perthnasol y bandiau prisio y bydd annedd yn codi”) means the number of valuation bands by which a dwelling has increased in the valuation list applicable to that dwelling on or for 1 April 2005 above the original valuation band;

“second transitional year” (“yr ail flwyddyn drosiannol”) means the financial year commencing on 1 April 2006;

“third transitional year” (“y drydedd flwyddyn drosiannol”) means the financial year commencing on 1 April 2007;

“transitional period” (“cyfnod trosiannol”) means the period from 1 April 2005 to 31 March 2008;

“transitional valuation band” (“band prisio trosiannol”) means a valuation band applicable to the dwelling during the transitional period in accordance with regulation 4.

(1)

S.I. 1992/554 as amended by S.I. 1993/195, S.I. 1996/309, S.I. 1997/261, S.I. 1998/266, S.I. 1999/1004 and S.I. 2000/501.

(2)

S.I. 1993/290 as amended by S.I. 1994/1746, S.I. 1996/613, S.I. 1995/363, S.I. 2000/409 and S.I. 2001/1439. There are other amendments to this S.I. which are not relevant to these Regulations.