{
  "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-regulations-1989/schedule-5/paragraph-3",
  "json_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-regulations-1989/schedule-5/paragraph-3.json",
  "legislation": "uksi/1989/438",
  "legislation_title": "The Community Charges (Administration and Enforcement) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-regulations-1989",
  "path": "schedule/5/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound.\n(2) In the case of dispute as to any charge under this Schedule, the amount of the charge shall be taxed.\n(3) Such a taxation shall be carried out by the registrar of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the debtor to the charging authority shall be added to the sum which may be aggregated under regulation 39(2).\n(4) References in the Table to paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1989/2274",
      "affecting_title": "The Community Charges (Miscellaneous Provisions) (No. 2) Regulations 1989"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1993/775",
      "affecting_title": "The Community Charges (Administration and Enforcement) (Amendment) Regulations 1993"
    },
    {
      "type": "applied",
      "affecting": "uksi/1990/146",
      "affecting_title": "The Community Charges (Co-owners) Regulations 1990"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/438/schedule/5/paragraph/3",
    "retrieved_at": "2026-10-29T15:47:36.116122+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."
}