Regulation 27 Interpretation and application of Part IV

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.27(1) (defn of eamings) substituted by Community Charges (Administration and Enforcement) 1992 reg.4(a)
reg.27(1) (defn of net e amended by Community Charges (Administration and Enforcement) 1992 reg.4(b)
reg.27(1A) added by Community Charges (Administration and Enforcement) 1992 reg.4(c)
reg.27(1) (defn of net e amended by Community Charges (Administration and Enforcement) 1993 reg.3(a)
reg.27(1) (defn of the Income Support Regulations) added by Community Charges (Administration and Enforcement) 1993 reg.3(b)
reg. 27 words inserted by Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) 1996 art. 47(1)

(1)

In this Part–

“attachment of earnings order” means an order under regulation 32;
“charging order” means an order under regulation 44;
“debtor” means a person against whom a liability order has been made;
“earnings” has the meaning given in section 24 of the Attachment of Earnings Act 1971^f1, and sections 6(2) and 25(4) of that Act shall apply for the purposes of this Part accordingly;
“liability order” means an order under regulation 29; and
“net earnings” in relation to an employment means the residue of earnings payable under the employment after deduction by the employer of–
1. (a)
  
  income tax; and
2. (b)
  
  primary class 1 contributions under Part I of the Social Security Act 1975^f2.

(2)

Regulations 28 to 47 apply for the recovery of a sum which has become payable to a charging authority under Part III and which has not been paid; but their application in relation to a sum for which persons are jointly and severally liable under that Part is subject to the provisions of regulation 48 (joint and several liability).

(3)

References in this Part to a sum which has become payable and which has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

Annotations

Footnotes

f1: 1971 c. 32; section 24 was amended by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 15, the Merchant Shipping Act 1979 (c. 39), section 39(1) the Social Security Act 1985 (c. 53), Schedule 4, paragraph 1, and the Social Security Act 1986 (c. 50), Schedule 10, paragraph 102.
f2: 1975 c. 14; see sections 1(2) and 4. Relevant amendments were made by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 36 and Schedule 5, the Education (School-leaving Dates) Act 1976 (c. 5), section 2(4), the Social Security Act 1979 (c. 18), section 14(1) and Schedule 3, paragraph 4, the Social Security and Housing Benefits Act 1982 (c. 24), Schedule 5, the Social Security Act 1985 (c. 53), sections 7(1) and (2) and 8(1), the Social Security Act 1986 (c. 50), section 74 and Schedule 10, paragraph 104, and S.I. 1988/675.