Publisher's Synopsis
On 1 April 1993, the community charge will be replaced by the council tax, which is introduced by the Local Government Finance Act 1992. Although the legislation appears relatively straightforward, there are indications that the implementation of the council tax may present as many problems as its controversial predecessor. This compendium contains the relevant sections of the 1992 Act, together with the subordinate legislation made thereunder by 31 January 1993. All materials are reproduced as amended. Tom Mullen's introduction sets the legislation in context and provides a commentary on the statutory provisions.
