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The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997

S.I. 1997/393 · Made 18 February 1997

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND AND WALES

Made 18th February 1997

Laid before Parliament 25th February 1997

Coming into force 18th March 1997

The Secretary of State for the Environment as respects England and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by section 113(2) of and paragraphs 1(1) and 2(2) and (4) of Schedule 2 to the Local Government Finance Act 1992f1 and of all other powers enabling him in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Citation and commencement
  2. 2Amendment of principal regulations
  3. 3Notices in respect of earlier periods
  4. 4Reminder notices
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 and shall come into force on 18th March 1997.

2Amendment of principal regulations

The Council Tax (Administration and Enforcement) Regulations 1992f1 are amended as provided below.

3Notices in respect of earlier periods

In regulation 18(2) (demand notices), for the words from ‘and the preceding financial year’ to the end of the paragraph there is substituted ‘and any preceding financial year, nothing in paragraph (1) shall require a billing authority to serve more than one notice’.

4Reminder notices

In regulation 23 (reminder notices)—

(a)

in paragraph (1)—

(i)

in sub-paragraph (b), after the words ‘a Part II scheme’ there is inserted ‘or a determination under regulation 21(7)’;

(ii)

at the end of sub-paragraph (c) there is inserted ‘or determination’; and

(b)

in each of paragraphs (3) and (4), after the words ‘the estimated amount’ there is inserted ‘(or, as the case may be, the chargeable amount)’.

Signature

Signed by authority of the Secretary of State

Paul Beresford

Parliamentary Under Secretary of State,

Department of the Environment

17th February 1997

Signed by authority of the Secretary of State

Gwilym Jones

Parliamentary Under Secretary of State, Welsh Office

18th February 1997

Explanatory note

(This note is not part of the Regulations)

These regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in respect of the collection of council tax.

Regulation 3 enables demand notices to be served in respect of more than one financial year preceding the year in which the notice is served.

Regulation 4 enables enforcement action to be commenced where there is failure to pay an instalment of tax due in circumstances where the billing authority has determined that a sum may be paid by instalments.