# The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, Article 38: Demand notices: final adjustment


Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 26(1) arise with respect to the liability of any person to pay a community charge, and for the purposes of regulation 26 to exercise the functions of—
(a) calculating the amount of a person’s liability in respect of the community charge as it has effect for a chargeable financial year or part of a chargeable financial year and adjusting 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 community charge of the authority.

---
Source: https://www.legislation.gov.uk/uksi/1996/1880/article/38 (the official version)
Page: https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.