The Council Tax (Transitional Arrangements) (Wales) Regulations 2004
Section 13B (Transitional arrangements) of the Local Government Finance Act 1992 (“the 1992 Act”) gives the National Assembly for Wales the power to make regulations which make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force of an order under section 5 (Different amounts for dwellings in different valuation bands) or in relation to a billing authority in Wales of a list under section 22B (Compilation and maintenance of new lists) of the 1992 Act. These Regulations are made under section 13B and make transitional arrangements for the period from 1 April 2005 (which is the date on which new section 22B lists will come into force in Wales) to 31 March 2008 (“the transitional period”).