The Community Charges (Administration and Enforcement) (Amendment) Regulations 1991
These Regulations further amend the Community Charges (Administration and Enforcement) Regulations 1989. The substitutions referred to in regulations 3 and 5, which take effect on 15th February 1991, do not apply in relation to community charges for the financial year beginning 1st April 1990. The substitution referred to in regulation 4 takes effect on 1st April 1991.