Article 21 Executors and administrators—council tax

(1)

In this article—

(a)

a reference to a deceased person is a reference to a person who has died and, at any time before his death, was (or is alleged to have been) liable to pay a relevant amount; and

(b)

“relevant amount” means either of the amounts mentioned in section 18(1)(a) and (b) of the Act (death of persons liable) or a penalty imposed under paragraph 1 of Schedule 3 to the Act.

(2)

An authority may authorise a contractor to exercise the functions of—

(a)

receiving any sum which the executor or administrator of a deceased person is liable to pay by virtue of regulations made under section 18 of the Act;

(b)

giving to such an executor or administrator a notice requiring the payment of such a sum;

(c)

paying to such an executor or administrator a sum paid by the deceased person before his death in excess of his liability to pay a relevant amount; and

(d)

taking steps for the recovery of any sum from such an executor or administrator.