# The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995, Regulation 5: Council tax instalment schemes— payment of the aggregate amount


In Schedule 1—
(a) at the beginning of sub-paragraph (3) of paragraph 2, there are inserted the words “Subject to sub-paragraph (7),”;
(b) in paragraph 2, after sub-paragraph (6) there is inserted the following sub-paragraph—
“(7) If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.”;
(c) in sub-paragraph (1) of paragraph 3, after the words “instalment of less than £5” there are inserted the words “notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)”;
(d) in sub-paragraph (3) of paragraph 3, for “Paragraph 2(5) and (6)” there is substituted “Paragraph 2(5), (6) and (7)”.

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Source: https://www.legislation.gov.uk/uksi/1995/22/regulation/5 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1995/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.