The Local Government Finance Act 1992 (c. 14) is an act of the Parliament of the United Kingdom. The act includes obligations of the occupants or (in the case of vacant properties and houses in multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland) to pay Council Tax. It repealed large sections of the Local Government Finance Act 1988, which introduced the unpopular Community Charge (known as the "poll tax"), which was replaced by the new Council Tax.
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