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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations correct an error in the Community Charges (Administration and Enforcement) Regulations 1989. They substitute a new regulation 51(1)(b) in those Regulations so that that provision accords with paragraph 27(1)(b) of Schedule 4 to the Local Government Finance Act 1988. The result is that a person commits an offence by making a statement which is false in a material particular in purported compliance with a request under regulation 31(2)(b) of those Regulations only if he does so knowingly or recklessly.