Local Government Finance Act 1992
From Wikipedia, the free encyclopedia
Long titleAn Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.
Introduced byNorman Lamont (Commons)
Territorial extent[b]
| Act of Parliament | |
.svg) | |
| Long title | An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes. |
|---|---|
| Citation | 1992 c. 14 |
| Introduced by | Norman Lamont (Commons) |
| Territorial extent | [b] |
| Dates | |
| Royal assent | 6 March 1992 |
| Commencement | various[c] |
| Other legislation | |
| Amends | |
| Amended by | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Local Government Finance Act 1992 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The Local Government Finance Act 1992 (c. 14) is an act of the Parliament of the United Kingdom. The act includes obligations of the occupants or (in the case of vacant properties and houses in multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland) to pay Council Tax. It repealed large sections of the Local Government Finance Act 1988, which introduced the unpopular Community Charge (known as the "poll tax"), which was replaced by the new Council Tax.
