2 Amendment of Council Tax (Administration and Enforcement) Regulations 1992
1 The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with paragraphs (2) to (7) below.
S.I. 1992/613. Relevant amendments were made by S.I. 1992/3008, S.I. 2005/2866 and S.I. 2012/3086.
2 In regulation 1(2) (citation, commencement and interpretation)—
(a) after the definition of “business day” insert—

““council tax offence” has the same meaning as in the Detection of Fraud Regulations;”

;
(b) after the definition of “demand notice regulations” insert—

““Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013;””

.
S.I. 2013/501.
3 After regulation 5 (information as to deaths) insert—

“5A Purposes for which a Revenue and Customs official may supply information
The purposes prescribed under paragraph 15A(1) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.

5B Purposes for which information supplied under paragraph 15A may be used
The purposes prescribed under paragraph 15A(3) of Schedule 2 to the Act are any purposes connected with—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence;
(d) any proceedings before the Valuation Tribunal for England in connection with a reduction under a council tax reduction scheme.
The Valuation Tribunal for England was established by paragraph A1 of Schedule 11 to the Local Government Finance Act 1992 (c.41); paragraph A1 was inserted by the Local Government and Public Involvement in Health Act 2007, Schedule 15, paragraphs 1 and 2 (c.28).

5C Purposes for which information supplied under paragraph 15A may be supplied
The purposes prescribed under paragraph 15A(4) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.”

.
4 In regulation 27(2)(e)(i) (joint taxpayers), in the paragraph to be substituted for paragraph 1 of regulation 29, after “paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
5 In regulation 29 (collection of penalties)—
(a) in paragraph (1), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”;
(b) in paragraph (3) for “paragraph 4 of Schedule 11” substitute “paragraph A3 of Schedule 11”;
(c) in paragraph (5), after “paragraph 1(6) of Schedule 3 to the Act” insert “, regulation 12(4) or regulation 13(6) of the Detection of Fraud Regulations,”;
6 In regulation 58(1)(c), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
7 In paragraph 2(3A) of Schedule 1, after “a notice to which paragraph (1) of regulation 20” insert “applies”.