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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 No. 393 URL: http://www.bailii.org/uk/legis/num_reg/1997/uksi_1997393_en.html |
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Statutory Instruments
COUNCIL TAX, ENGLAND AND WALES
Made
18th February 1997
Laid before Parliament
25th February 1997
Coming into force
18th March 1997
The Secretary of State for the Environment as respects England and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by section 113(2) of and paragraphs 1(1) and 2(2) and (4) of Schedule 2 to the Local Government Finance Act 1992(1) and of all other powers enabling him in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 and shall come into force on 18th March 1997.
2. The Council Tax (Administration and Enforcement) Regulations 1992(2) are amended as provided below.
3. In regulation 18(2) (demand notices), for the words from -�and the preceding financial year' to the end of the paragraph there is substituted -�and any preceding financial year, nothing in paragraph (1) shall require a billing authority to serve more than one notice'.
4. In regulation 23 (reminder notices)-
(a)in paragraph (1)-
(i)in sub-paragraph (b), after the words -�a Part II scheme' there is inserted -�or a determination under regulation 21(7)';
(ii) at the end of sub-paragraph (c) there is inserted -�or determination'; and
(b)in each of paragraphs (3) and (4), after the words -�the estimated amount' there is inserted -�(or, as the case may be, the chargeable amount)'.
Signed by authority of the Secretary of State
Paul Beresford
Parliamentary Under Secretary of State,
Department of the Environment
17th February 1997
Signed by authority of the Secretary of State
Gwilym Jones
Parliamentary Under Secretary of State, Welsh Office
18th February 1997
(This note is not part of the Regulations)
These regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in respect of the collection of council tax.
Regulation 3 enables demand notices to be served in respect of more than one financial year preceding the year in which the notice is served.
Regulation 4 enables enforcement action to be commenced where there is failure to pay an instalment of tax due in circumstances where the billing authority has determined that a sum may be paid by instalments.