Section 13 | Mortgagee in possession to be liable for council tax

(1)In section 6(2) of the LGFA 1992 (persons liable to pay council tax) omit the “or” at the end of paragraph (e) and after that paragraph insert—

(ea)in the case of a dwelling situated in the area of a billing authority in England, the person is a mortgagee in possession of the owner's interest in the dwelling; or

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(2)This section comes into force on such day as the Secretary of State may by order made by statutory instrument appoint.