[13B Transitional arrangements]

[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)     The National Assembly for Wales may by regulations make provision for the purpose

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