Commentary on Sections Schedule 27 - Minor and consequential amendments Paragraph 140 - Local Government Finance Act 1992 (c. 14)
1032.Paragraph 140(1) makes changes to local government finance legislation. Paragraph 140(1) amends section 9(1)(a) of the Local Government Finance Act 1992 to provide that civil partners will be jointly and severally liable for council tax in the same way as married couples.
1033.Paragraph 140(2) amends section 9(3) of the 1992 Act to provide that, for the purposes of defining civil partners for that section, they are of the same sex and either civil partners of each other or are not in a civil partnership but who are living together as if they were civil partners.
1034.Paragraph 140(3) amends section 18(1)(b) of the 1992 Act to provide a regulation making power to deal with a case where a civil partner dies who was liable as a civil partner to pay council tax. A regulation making power already exists in section 18(1)(b) in relation to a person who dies who was liable as a spouse under section 9 of the Act to pay council tax.