Paragraph 7
When the contribution period ends, the chargeable person shall as soon as practicable calculate the liability of the contributor under section 9 of the Act in relation to that period and supply him with information as to the amount of the liability; and any amount paid by the contributor under this Part with respect to the period in excess of his liability under that section shall be repaid to him, and any amount paid by him which is less than his liability under that section shall be recoverable by the chargeable person from him.
If it appears to the chargeable person (whether from information supplied by the contributor or otherwise) that in any payment period the contribution period will end, the amount payable under paragraph 6 in relation to the payment period shall, if the contributor so requires, be calculated (so far as applicable) on the assumption that it will so end, and not on the assumptions mentioned in paragraph 6(3)(b).
If, by the time that an estimate or calculation under paragraph 6(3) falls to be made, the chargeable person has not been served with a demand notice indicating (nor otherwise notified by the charging authority as to) the amount of the authority’s personal community charge for a chargeable financial year by reference to which the estimate or calculation so falls to be made, but he was served with a demand notice with respect to the previous chargeable financial year–
until the notice is served or he is otherwise notified of the amount of the charge, payments under paragraph 6 shall be calculated by reference to the previous year’s personal community charge; and
as soon as the notice is served or he is otherwise so notified, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments so calculated shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.
If the charging authority sets an amount for its personal community charge under section 34 or 35 of the Act in substitution for an amount previously set by it, the chargeable person shall, on being notified of that, revise the information supplied to the contributors under paragraph 5 accordingly; and, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments calculated by reference to the amount previously set but which relate to contributions which fall to be calculated by reference to the amount set in substitution shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.