# The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, 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.

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Source: https://www.legislation.gov.uk/uksi/1996/1880/article/21 (the official version)
Page: https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.