The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004
Section 12 of the Local Government Finance Act 1992 (“the 1992 Act”) (Discounts: special provision for Wales) as substituted by section 75(2) of the Local Government Act 2003 provides the power for the National Assembly for Wales, by regulations, to prescribe one or more classes of dwellings in Wales for certain purposes as set out in sub-sections (3) and (4) of that section. These Regulations are made under sections 12 and 113(1) of the 1992 Act and prescribe a new class of dwellings.