79 Transitional arrangements

79  Transitional arrangements

After section 13A of the Local Government Finance Act 1992 there is inserted—

“13B Transitional arrangements

(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)

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