# The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1997/393/note (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.