Chapter 2: Other Provision Council tax New section 11D: Section 11C: regulations
Section 11D (1) and (2) gives the power to the Secretary of State to make regulations prescribing categories of dwelling in relation to which the billing authority will not be able to charge extra council tax on homes occupied periodically.
	Section 11D (3) and (4) gives the power to the Secretary of State to make regulations to vary the maximum council tax charge which can be charged on second homes. No regulations can be made under these sections until draft regulations have been approved by the House of Commons.