(1)In section 6(4) of the Local Government Finance Act 1992 (c. 14) (exception of severely mentally impaired from liability as co-resident or owner), for the words from “paragraph” to “impaired)” there is substituted “paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.
(2)In section 9(2) of that Act (corresponding exception from liability as spouse), for the words from “paragraph” to the end there is substituted “paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.
(3)This section has effect in relation to financial years beginning on or after 1 April 2004.