Regulation 18 Collective community charges

A demand notice served with respect to a collective community charge shall require payments in respect of the charge as it has effect for the relevant year in accordance with paragraph 3 of Part I of Schedule 2.

Part I of that Schedule shall also have effect for the compiling, retention, inspection and copying of records, the submission of returns and the adjustment of instalments in relation to such a charge.

A person’s liability to pay an amount under section 9 of the Act by way of contribution in relation to a collective community charge shall be discharged by the making of payments in accordance with Part II of Schedule 2; and information and receipts shall be supplied in accordance with that Part.