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Explanatory note

Original text. Later amendments are not shown.

(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.