
1 
These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 and shall come into force on 1st April 1999.
2 
The Council Tax (Administration and Enforcement) Regulations 1992 are amended as provided below.
3 
In regulation 32(1) (interpretation etc.), in the definition of “earnings”, there is inserted at the end of sub-paragraph (ii) the words “other than pay or allowances payable by his employer to him as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996).”.
4 

(1) For regulation 42(1) (priority between orders) for the words from the beginning to “he shall”, there is substituted–“
 Where an employer would, but for this paragraph, be obliged to make deductions on any pay-day under more than one attachment of earnings order, he shall”.
(2) Schedule 3 (which sets out the form of attachment of earnings order, including the text of regulations 32 and 38 to 42) is amended in accordance with paragraph (1) above, regulation 4 of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 and regulation 4(1) and (2) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998.
(3) Regulation 4(3) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 is revoked.
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
2nd March 1999Signed by the authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under Secretary of State, Welsh Office
3rd March 1999