The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012
The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax. These Regulations amend the 1992 Regulations in relation to England to take into account the introduction of local council tax reduction schemes and local premiums for long term empty dwellings through the Local Government Finance Act 2012. These Regulations enable these reductions and premiums to be billed for and enforced. Regulation 2(2), (5) to (12) and (15) make such consequential amendments.