{
  "url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-39",
  "json_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-39.json",
  "legislation": "uksi/1996/1880",
  "legislation_title": "The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996",
  "legislation_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996",
  "path": "article/39",
  "kind": "article",
  "number": "39",
  "heading": "Executors and administrators—community charges",
  "text": "(1) In this article—\n(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\n(b) “relevant amount” means any of the amounts mentioned in section 25(1)(a) to (c) of the Act (death) or a penalty imposed under Schedule 3 to the Act.\n(2) An authority may authorise a contractor to exercise the functions of—\n(a) receiving any sum which the executor or administrator of a deceased person is liable to pay by virtue of regulations made under section 25 of the Act;\n(b) giving to such an executor or administrator a notice requiring the payment of such a sum;\n(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\n(d) taking steps for the recovery of any sum from such an executor or administrator.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1880/article/39",
    "retrieved_at": "2026-10-29T12:38:43.687150+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}