6Discretion of local authority to determine whether lands and heritages are dwellingsS
This
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Nodiadau Esboniadol
In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—
“(4A)Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.
Commencement Information
I1S. 6 in force at 5.11.2020 by S.S.I. 2020/327, sch.