1 Council tax in respect of dwellings.E+W
(1)As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.
F1[(2)In this Part “billing authority” means—
(a)in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and
(b)in relation to Wales, a county council or county borough council.]
(3)For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.
Textual Amendments
F1S. 1(2) substituted (3.4.1995 subject to art. 6(2) of the commencing S.I.) by 1994 c. 19, s. 35(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, arts. 6(1)(2)
Modifications etc. (not altering text)
C1S. 1(3) modified (W.) (1.7.1999) by S.I. 1999/672, art. 5, Sch. 2