PART I GENERAL

1 Citation and commencement
These Regulations may be cited as the Local Government Changes for England (Community Charge and Council Tax, Valuation and Community Charge Tribunals and Alteration of Lists and Appeals) Regulations 1995 and shall come into force on 1st April 1995.

2 Interpretation
1 In these Regulations:
“the principal Regulations” means the Local Government Changes for England (Finance) Regulations 1994;
“the 1989 Regulations” means the Valuation and Community Charge Tribunals Regulations 1989;
“the 1993 Regulations” means the Council Tax (Alteration of Lists and Appeals) Regulations 1993;
“subsequent year” means the financial year beginning on or after the reorganisation date;
“relevant successor authority” means—
(a) in connection with a community charge payable to the abolished authority by virtue of a residence, property or dwelling situated in any part of its area, the successor authority for that part; and
(b) in connection with council tax payable to the abolished authority in respect of a dwelling situated in any part of its area, the successor authority for that part; and
“transferred property” means a dwelling or other property which before the reorganisation date is shown in the valuation list of a relinquishing authority and after that date is shown in the valuation list of the acquiring authority.
S.I.1994/2825.
S.I.1989/439. The Valuation and Community Charge Tribunals Regulations 1989 were amended by the Valuation and Community Charge Tribunals (Amendment) Regulations 1993 (S.I. 1993 No. 292).
S.I.1993/290. The Council Tax (Alteration of Lists and Appeals) Regulations 1993 were amended by the Council Tax (Alteration of Lists and Appeals) (Amendment) Regulations 1994 (S.I. 1994 No. 1746).
2 In these Regulations the following expressions shall have the same meaning as in the principal Regulations—
“abolished authority”, “acquiring authority”, “preceding year”, “preliminary period”, “relinquishing authority”, “the reorganisation date”, “section 17 order” and “successor authority”.