Interpretation
2. In these Regulations—
“the 1992 Act” means the Local Government Finance Act 1992;
“the 1988 Act” means the Local Government Finance Act 1988(1);
“the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992(2);
“billing authority” means a Welsh billing authority;
“demand notice” means a council tax demand notice within the meaning of Part V of the Administration Regulations which is served by a billing authority;
“local precepting authority”, in relation to a billing authority, means a community council which has power to issue a precept to the billing authority;
“the major precepting authority”, in relation to a billing authority, means the county council which has power to issue a precept to the billing authority;
“relevant local precepting authority”, in relation to a demand notice and a dwelling, means the community council which has power to issue to the billing authority a precept which is applicable to the part of its area in which the dwelling is situated;
“relevant valuation band”, in relation to a dwelling, means
the valuation band shown as applicable to the dwelling in the billing authority’s valuation list; or
if no such list is in force—
where the listing officer has supplied the authority with information relevant to the valuation band shown as applicable to the dwelling in the copy of the proposed list supplied to the authority under section 22(5)(b) of the 1992 Act, the valuation band indicated in that information as applicable to the dwelling; and
in any other case, the valuation band shown as applicable to the dwelling in the copy of the proposed list; and
“the relevant year”, in relation to a demand notice, means the financial year to which the demand for payment made by the notice relates.