11E+W+SA person shall be disregarded for the purposes of discount on a particular day if—
(a)on the day he falls within such description as may be prescribed; and
(b)such conditions as may be prescribed are fulfilled.
[F112(1)Regulations under paragraph 11 made by the Welsh Ministers may amend Chapter 1 of Part 1 (but not this Schedule) for the purpose of providing that a person who, under the regulations, is to be disregarded for the purposes of discount on a particular day is also not to be jointly or severally liable to pay council tax in respect of any chargeable dwelling and that day.E+W
(2)Regulations which make provision as described in sub-paragraph (1) may also make provision about how liability to pay the council tax in respect of a dwelling is to be determined.]
Textual Amendments
F1Sch. 1 para. 12 inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 156, 175(3)(o)