UK Offence Report

The Council Tax (Alteration of Lists and Appeals) Regulations 1993

UK Statutory Instrument 1993 No. 290 — creates 1 criminal offence.

1offences created
0recorded in force
1revoked
Made
18 February 1993
In force from
1 April 1993
Extent
Not stated
Subject
Education, social security, pensions and public services
Made under
Local Government Finance Act 1992, Schedule 11 to the Local Government Finance Act 1988, Tribunals and Inquiries Act 1992

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations provide for the alteration of council tax valuation lists (which come into force in England and Wales on 1st April 1993) and for appeals to valuation tribunals where there is disagreement about an alteration between a listing officer and another person making a proposal for the alteration of a list. Part II deals with restrictions on the alteration of the valuation bands shown in a list (regulation 4), proposals for alterations (regulation 5), the procedure following the making of such proposals (regulations 6 to 13), the day from which an alteration has effect (regulation 14) and the manner in which a listing officer notifies other persons of an alteration made by him (regulation 15). Part III makes provision for the procedure in relation to appeals about the validity of proposals for the alteration of valuation lists and where there is disagreement about the making of such alteration. Provision is made for the review of decisions of a valuation tribunal (regulation 30) and for appeals to the High Court on questions of law arising out of decisions and orders of valuation tribunals (regulation 32). With the agreement of the persons concerned, disputes which would otherwise be the subject of an appeal to a valuation tribunal are to be referred to arbitration (regulation 33). Part IV provides for the manner in which notices under the Regulations may be served (regulation 35), for the application of valuation assumptions (regulation 36), for the disclosure of particulars delivered documents (regulation 37) and for the retention of records by listing officers (regulation 38).

Offences created by this instrument

What Parliament said about it

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How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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