The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003

Made18th March 2003

Laid before Parliament25th March 2003

Coming into force15th April 2003

The Secretary of State in exercise of the powers conferred on him by section 113 of and paragraphs 1 and 5 of Schedule 4 to the Local Government Finance Act 19921, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and extent1

1

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003 and shall come into force on 15th April 2003.

2

These Regulations apply to billing authorities in England only.

Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

2

The Council Tax (Administration and Enforcement) Regulations 19922 are amended in accordance with regulation 3 below.

3

In regulation 32, after paragraph (1)(b)(iii) insert—

iiia
a tax credit (within the meaning of the Tax Credits Act 20023;

Signed by authority of the First Secretary of State

Nick RaynsfordMinister of State,Office of the Deputy Prime Minister18th March 2003

(This note is not part of the Regulations)

Regulation 3 inserts a new sub-paragraph into regulation 32 of the Council Tax (Administration and Enforcement) Regulations 1992. The effect is that tax credits within the meaning of the Tax Credits Act 2002 are not to be counted as “earnings” so that an attachment of earnings order cannot be made in relation to such tax credits.