# Local Government Finance Act 1992, Section 97: Levying and collection of council tax.

Extent: S

(1) A local authority shall levy and collect the council tax set by them in respect of their area.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
(4) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
(5) Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/section/97 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/section-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.