# The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992, Regulation 18: Joint and several liability: enforcement


After paragraph (3) of regulation 54 there is inserted the following paragraph—
“(3A) A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3008/regulation/18 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1992/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.