This document establishes the legal framework and regulatory requirements for the administration of community charges concerning co-owners in England and Wales. The text serves as a formal statutory instrument, detailing the specific obligations and procedural mandates imposed by the government on property owners and local authorities. It provides the technical definitions and administrative rules necessary for the implementation of the 1990 community charge legislation.

Legal professionals and historians utilize this document as a primary source for understanding the specific regulatory mechanics of the 1990 community charge system. It is recognized as a technical, highly specialized text intended for administrative and legal reference rather than general reading.