# Local Government Finance Act 1988, Paragraph 23

Extent: E+W

(1) Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
(2) Provision as to penalties incurred under paragraph 2(8) to (11) of Schedule 3 above before 1 April 1990 may be included in regulations under this Schedule notwithstanding that no liability to pay amounts in respect of community charges arises before that date.

---
Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/4/paragraph/23 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-4/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.