Section 13B | Transitional arrangements ^F1

(1)The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

(a)an order under section 5 above, or

(b)a list under section 22B below.

(2)The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

(a)an order under section 5 above, or

(b)a list under section 22B below.

(3)Regulations under this section may, in particular—

(a)make provision about the circumstances in which changes are to be smoothed;

(b)make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c)make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4)Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5)To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a)include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b)include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6)In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.