The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 [electronic resource]
The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 [electronic resource]
- London HMSO 2003
- SI 2003: 3125 .
Came into force 1 January 2004. Substitute a new Class A into the Council Tax (Liability for Owners) Regulations 1992. Class A refers to care homes within the meaning of the Care Standards Act 2000, buildings or part of a building in which residential care is provided under the National Assistance Act 1948 s21 and a hostel within the meaning given by the Local Government Finance Act 1992 Sched 1 para 7. The owner not the occupier will be liable to pay council tax for care homes which come within the meaning of the Care Standards Act 2000. View at www.legislation.hmso.gov.uk
0110482581
COUNCIL TAX
LOCAL GOVERNMENT FINANCE ACT 1992
COUNCIL TAX (LIABILITY OF OWNERS) REGULATIONS 1992
CARE STANDARDS ACT 2000
NATIONAL ASSISTANCE ACT 1948
RESIDENTIAL CARE HOMES
Came into force 1 January 2004. Substitute a new Class A into the Council Tax (Liability for Owners) Regulations 1992. Class A refers to care homes within the meaning of the Care Standards Act 2000, buildings or part of a building in which residential care is provided under the National Assistance Act 1948 s21 and a hostel within the meaning given by the Local Government Finance Act 1992 Sched 1 para 7. The owner not the occupier will be liable to pay council tax for care homes which come within the meaning of the Care Standards Act 2000. View at www.legislation.hmso.gov.uk
0110482581
COUNCIL TAX
LOCAL GOVERNMENT FINANCE ACT 1992
COUNCIL TAX (LIABILITY OF OWNERS) REGULATIONS 1992
CARE STANDARDS ACT 2000
NATIONAL ASSISTANCE ACT 1948
RESIDENTIAL CARE HOMES