# The Council Tax (Administration and Enforcement) Regulations 1992, Paragraph 2

Extent: E+W

(1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3 below.
(2) The aggregate amount is to be payable in monthly instalments.
(3) Subject to sub-paragraphs (3A) and (7), The number of such instalments—
(a) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 30th April of that year, shall be 10;
(b) where the notice is issued on or after 1st May in the relevant year, shall be one less than the number of whole months remaining in the relevant year after the issue of the notice.
(3A) This sub-paragraph applies where a notice to which paragraph (1) of regulation 20 applies has been issued in accordance with regulation 21(1C).
(a) Subject to sub-paragraph (7), the number of such instalments—
(i) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 15th April of that year, shall be 12;
(ii) where the notice is issued on or after 16th April in the relevant year, shall be the number of whole months remaining in the relevant year after the issue of the notice.
(3B) Where the aggregate amount was calculated by reference to a determination under section 11A(3), (4) or (4A) of the Act (discounts: special provision for England) and the level of discount varies over the course of the relevant year, the monthly instalments do not need to be equal amounts but shall be as specified in the notice.
(3A) This sub-paragraph applies where a notice to which paragraph (1) of regulation 20 has been issued in accordance with regulation 21(1C).
(a) Subject to sub-paragraph (7), the number of such instalments—
(i) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 15th April of that year, shall be 12;
(ii) where the notice is issued on or after 16th April in the relevant year, shall be the number of whole months remaining in the relevant year after the issue of the notice.
(3B) Where the aggregate amount was calculated by reference to a determination under section 11A(3), (4) or (4A) of the Act (discounts: special provision for England) and the level of discount varies over the course of the relevant year, the monthly instalments do not need to be equal amounts but shall be as specified in the notice.
(4) The months in which the instalments are payable must be uninterrupted, but subject to that are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.
(5) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of a pound, the instalments shall be of that amount.
(6) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where
A=CD,rounded up or down (as the case may be) to the nearest pound,
B = C − (D − 1) × A),
C is equal to the aggregate amount, and
D is equal to the number of instalments to be paid.
(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.

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Source: https://www.legislation.gov.uk/uksi/1992/613/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.