# The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, Article 52: Cessation and adjustment of instalments


Subject to article 73, an authority may authorise a contractor to exercise the functions—
(a) of determining whether on any day (“the relevant day”) after the service of a demand notice the conditions mentioned in section 43(1) or 45(1) of the Act have ceased to be fulfilled as regards the ratepayer and the hereditament to which the demand notice relates;
(b) of calculating the amount payable in relation to the hereditament for the period in the relevant year up to the relevant day, and preparing and serving on the ratepayer a notice stating that amount;
(c) where the amount stated in such a notice is less than the aggregate amount of the instalments paid before the relevant day, of repaying the overpayment or crediting the overpayment against any subsequent liability of the ratepayer to pay anything by way of non-domestic rate;
(d) of revising an estimate in a demand notice of the amount payable on the ground that any factor or assumption by reference to which the estimate was calculated is shown to be false;
(e) of determining the amount of a revised estimate and adjusting the instalments, if any, payable with respect to that estimate on or after the day 14 days after the day of issue of the notice served as mentioned in paragraph (f) below (“the adjustment day”);
(f) of preparing and serving on the ratepayer who is liable to pay the amount of the revised estimate a notice stating the amount of that estimate and the amount of any remaining instalment; and
(g) of repaying any amount by which a revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, or crediting the amount in question against any subsequent liability of the ratepayer to pay anything by way of non-domestic rate.

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Source: https://www.legislation.gov.uk/uksi/1996/1880/article/52 (the official version)
Page: https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.