{
  "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/note",
  "json_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/note.json",
  "legislation": "uksi/1991/140",
  "legislation_title": "The Community Charges (Administration and Enforcement) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Community Charges (Administration and Enforcement) Regulations 1989. The substitutions referred to in regulations 3 and 5, which take effect on 15th February 1991, do not apply in relation to community charges for the financial year beginning 1st April 1990. The substitution referred to in regulation 4 takes effect on 1st April 1991.\nThe Regulations make the following changes–\n(1) in relation to a person who is liable to pay a personal or standard community charge, a charging authority must now take into account, when estimating the amount to be demanded from the chargepayer and, in consequence, calculating the amount of instalments payable under a community charge demand notice and adjusting instalments, any amount that it is required to credit against the person’s liability for the relevant period (regulation 3);\n(2) where a charging authority issues a demand notice after the end of the year to which it relates, or during the relevant year but at a time when the person to whom the notice is issued is no longer shown on the authority’s community charges register as liable to the charge, it may now require the sum in question to be paid by instalments (regulation 4); and\n(3) regulation 59(5) is amended as a consequence of the amendments to regulation 62 made by the Community Charges (Administration and Enforcement) (Amendment) (No. 3) Regulations 1990 (S.I. 1990/2475) (regulation 5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/140/note",
    "retrieved_at": "2026-10-29T14:52:34.983709+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."
}