# The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, Article 31: Interpretation of Part


(1) In Parts IV and V of this Order, except in so far as the context otherwise requires—
“the Act” means the Local Government Finance Act 1988;
“authority” means a local authority which has the functions of a charging authority under Part I of the Act; and
“the Regulations” means the Community Charges (Administration and Enforcement) Regulations 1989, and any reference to a regulation is to be construed as a reference to a regulation of those regulations.
(2) Subject to any provision to the contrary made in this Order—
(a) the expressions “chargeable person” and “demand notice” have the same meanings in Parts IV and V of this Order as in Part III of the Regulations;
(b) the expressions “debtor” and “liability order” have the same meanings in Parts IV and V of this Order as in Part IV of the Regulations; and
(c) any other expressions used in Part IV or Part V of this Order which are also used in the Regulations have the same meaning as in the Regulations.

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Source: https://www.legislation.gov.uk/uksi/1996/1880/article/31 (the official version)
Page: https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.