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Article 20 Demand notices: final adjustment

Original text. Later amendments are not shown.

Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 31(1) arise with respect to the liability of any person to pay council tax, and for the purposes of regulation 31 to exercise the functions of—

(a)

calculating the amount of a person’s liability in respect of council tax for a financial year or part of a financial year and adjust the amounts required to be paid by that person;

(b)

preparing and serving a further notice stating the amount of such liability and the adjusted payments; and

(c)

repaying any overpayment, or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of any council tax of the authority.