As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.
In this Part "billing authority" means—
in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and
in relation to Wales, a county council or county borough council.
For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority's area if part only of the dwelling falls within the area.