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5. In regulation 2 (classes of chargeable dwellings) of the Council Tax (Liability for Owners) Regulations 1992(1), under the heading “Residential care homes etc.” for paragraph (b) substitute the following—
“(b)a building or part of a building in which accommodation is provided under section 18 or 19 of the Care Act 2014 or under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet needs for care and support); or”.
S.I. 1992/551; relevant amending instruments are S.I. 2004/2920 (W. 259), 2015/643.
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