# The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999

S.I. 1999/534 · made 3 March 1999

These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992.

Made under: Local Government Finance Act 1992 (Schedule 4 paragraph 1, Schedule 4 paragraph 5, Section 113)

PDFs: Printed copy https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1999/pdf/uksi_19990534_en.pdf

## Introductory text

COUNCIL TAX, ENGLAND AND WALES
Made 3rd March 1999
Laid before Parliament 10th March 1999
Coming into force 1st April 1999
The Secretary of State for the Environment, Transport and the Regions as respects England, and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by paragraphs 1(1) and 5(1), (2), and (4) of Schedule 4 to, and section 113(1) and (2) of, the Local Government Finance Act 1992, and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 and shall come into force on 1st April 1999.

## 2 Amendment of principal regulations

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

## 3 Attachment of earnings: reserve forces

In regulation 32(1) (interpretation etc.), in the definition of “earnings”, there is inserted at the end of sub-paragraph (ii) the words “other than pay or allowances payable by his employer to him as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996).”.

## 4 Attachment of earnings: multiple orders

(1) For regulation 42(1) (priority between orders) for the words from the beginning to “he shall”, there is substituted–
“Where an employer would, but for this paragraph, be obliged to make deductions on any pay-day under more than one attachment of earnings order, he shall”.
(2) Schedule 3 (which sets out the form of attachment of earnings order, including the text of regulations 32 and 38 to 42) is amended in accordance with paragraph (1) above, regulation 4 of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 and regulation 4(1) and (2) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998.
(3) Regulation 4(3) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 is revoked.

## Signature

Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
2nd March 1999
Signed by the authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under Secretary of State, Welsh Office
3rd March 1999

## Explanatory note

(This note is not part of the Regulations)
These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992.
Regulation 3 makes provision for deductions to be made under attachment of earnings orders in respect of pay and allowances payable to a council tax debtor by his employer in respect of his being a special member of one of the reserve forces.
Regulation 4 corrects an error in the provision as to the priority between attachment of earnings orders and amends the prescribed form of such orders to reflect the text of the 1992 Regulations as amended.

---
Source: https://www.legislation.gov.uk/uksi/1999/534 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1999
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.