{
  "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-no-2-regulations-1990/note",
  "json_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-no-2-regulations-1990/note.json",
  "legislation": "uksi/1990/1426",
  "legislation_title": "The Community Charges (Administration and Enforcement) (Amendment) (No. 2) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-no-2-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Community Charges (Administration and Enforcement) Regulations 1989 (“the 1989 Regulations”).\nThe amendments apply where a charging authority has revised its estimate of the amount that a person is liable to pay in respect of a personal community charge or standard community charge as it has effect for a particular year and the person has been discharging his liability by instalments in accordance with Schedule 1 to the 1989 Regulations.\nThere are two changes. First, a charging authority is now required to notify the chargeable person of both the amount of the revised estimate for the year and the revised amount of each instalment which remains to be paid. Secondly, in calculating the remaining instalments, the authority is now required in determining the amount payable before the adjustment day to take into account any amount which, by virtue of section 36(2) of the Local Government Finance Act 1988 or paragraph 7(5) of Schedule 1 to the 1989 Regulations, it has credited against the liability of the chargeable person and to disregard any amount which it has repaid to that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1426/note",
    "retrieved_at": "2026-10-29T15:15:44.688803+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}