The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under section 11C.
A class of dwellings may be prescribed under subsection (1) by reference to such factors as the Secretary of State thinks fit and may, amongst other factors, be prescribed by reference to—
the physical characteristics of, or other matters relating to, dwellings;
the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
The Secretary of State may by regulations specify a different percentage limit for the limit which is for the time being specified in section 11C(1)(b).
A statutory instrument containing regulations made under subsection (3) may not be made unless a draft of the instrument has been approved by resolution of the House of Commons.