The Council Tax Reduction Schemes (Transitional Provision) (England) Regulations 2013
Section 13A of the Local Government Finance Act 1992 (c.14), substituted by section 10 of the Local Government Finance Act 2012 (c.17), requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the authority considers are in financial need. These Regulations make transitional provision in relation to the commencement of such schemes.