Paragraph 1

England, Wales and Scotland

(1)

The Secretary of State may make regulations containing such provision as he thinks fit in relation to—

(a)

the collection of amounts persons are liable to pay in respect of council tax; and

(b)

other aspects of administration as regards council tax.

(2)

Any reference in this Schedule to an authority is a reference to a billing authority or F1, in Scotland, a local authority.

Annotations

F1: Words in Sch. 2 para. 1(2) substituted (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)