The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004
Schedules 2 and 4 to the Local Government Finance Act 1992 (“the 1992 Act”) confer on the Secretary of State various regulation-making powers in relation to the administration and enforcement of council tax. The principal regulations made under these powers are the Council Tax (Administration and Enforcement) Regulations 1992 (as amended) (“the principal regulations”).