# The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, Article 54: Demand notices: final adjustment


Subject to article 73, an authority may authorise a contractor to exercise the functions—
(a) after the expiry of a chargeable financial year or part of a chargeable financial year for which an amount is payable in relation to a hereditament by way of non-domestic rate, of preparing and serving a further notice on the ratepayer concerned stating the amount payable for the year or part in relation to the hereditament and adjusting the amounts required to be paid; and
(b) where there has been an overpayment in respect of the ratepayer’s liability under Part II of the Regulations, of repaying the amount overpaid or crediting it 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/54 (the official version)
Page: https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.