http://www.legislation.gov.uk/wsi/2003/522/note/madeThe Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003Local governmentCouncil taxTax creditsChild tax creditKing's Printer of Acts of Parliament2011-07-05LOCAL GOVERNMENT, WALES The Council Tax (Administration and Enforcement) Regulations 1992 (as amended) prescribe the powers by which local authorities may collect and recover council tax. Regulation 32(1) of those Regulations is amended so that Child Tax Credit and Working Tax Credit within the meaning of the Tax Credit Act 2002 are excluded from the definition of “earnings”. (This note is not part of the Regulations)

The Council Tax (Administration and Enforcement) Regulations 1992 (as amended) prescribe the powers by which local authorities may collect and recover council tax. Regulation 32(1) of those Regulations is amended so that Child Tax Credit and Working Tax Credit within the meaning of the Tax Credit Act 2002 are excluded from the definition of “earnings”.