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The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 [electronic resource]

Language: English Series: SI ; 2003: 3125Publication details: London HMSO 2003ISBN:
  • 0110482581
Subject(s): Online resources: Summary: 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
Holdings
Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 124979-2001

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 i.