(This note is not part of the Regulations)
These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992.
Regulation 3 makes provision for deductions to be made under attachment of earnings orders in respect of pay and allowances payable to a council tax debtor by his employer in respect of his being a special member of one of the reserve forces.
Regulation 4 corrects an error in the provision as to the priority between attachment of earnings orders and amends the prescribed form of such orders to reflect the text of the 1992 Regulations as amended.