OpenLegislation

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

S.I. 1989/1058 · Made 26 June 1989 · Extends to England and Wales

Not fully up to date. 136 changes made by later legislation have not yet been written into this text, which is revised to 31 October 2009.

See the changes not yet applied
ProvisionChangeMade by
Sch. 1A para. 2(3)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(ii)
Sch. 1A para. 2(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(i)
Sch. 1A para. 2(2)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(a)
Sch. 1A para. 2AinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(4)
Sch. 1A para. 1(1)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(2)
reg. 8(1)(b)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(7)(a)
reg. 8(1)(c)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(7)(b)
reg. 8(8)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(8)(b)
reg. 8(8)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(8)(a)
reg. 7(1)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)
reg. 7(1A)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(4)
reg. 7(3)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(5)
reg. 7(4)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(6)
Sch. 1 para. 7(1)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(a)(i)
Sch. 1 para. 7(1B)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(a)(ii)
Sch. 1 para. 7DinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(b)
Sch. 1EinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 Sch.
reg. 6(1A)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(2)
reg. 24(2)words insertedBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(4)(a)
reg. 1(2)words insertedBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(2)(a)
reg. 1(2)word and semicolon substituted for full stopBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(2)(b)
reg. 1(2)words insertedBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(2)(c)
reg. 3(1)words substitutedBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(3)
reg. 24(4)words insertedBusiness Rate Supplements (Collection and Enforcement) 2010 reg. 2(4)(b)
Sch. 4substitutedCouncil Tax and Non-Domestic Rating 2010 Sch. Pt. 1
Sch. 1A para. 2A(4)(a)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(c)
Sch. 1A para. 2A(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)
Sch. 1A para. 2(2)(b)(ii)word substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 2A(1)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2(3)(b)(ii)word substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 2A(4)(b)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(d)
Sch. 1A para. 2A(4)(c)word substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(e)
Sch. 1E para. 5(1A)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(a)(ii)
Sch. 1E para. 5(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(a)(i)
reg. 7(4)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(5)
reg. 8(1)(c)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(6)(b)
reg. 7(1C)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)
reg. 8(1)(b)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(6)(a)
Sch. 1GinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 Sch.
Sch. 1E para. 5(6)Sch. 1E para. 5(9) renumbered as para. 5(6)Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(e)
Sch. 1E para. 5(5)Sch. 1E para. 5(8) renumbered as para. 5(5)Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(d)
Sch. 1E para. 5(4)Sch. 1E para. 5(7) renumbered as para. 5(4)Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(c)
Sch. 1E para. 5(7)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(7)(b)
reg. 7(1)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)
reg. 7(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(4)
Sch. 1GomittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(5)
reg. 4(2)words substitutedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(2)(a)
reg. 4(3A)insertedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(2)(b)
reg. 4(5)insertedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(2)(c)
reg. 7(1)words omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(3)(a)
reg. 7(1C)omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(3)(b)
reg. 7(3)words omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(3)(c)
reg. 7(4)words omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(3)(d)
reg. 8(1)(b)words omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(4)(a)
reg. 8(1)(c)words omittedNon-Domestic Rating (Collection and Enforcement) 2012 reg. 2(4)(b)
reg. 2(8)-(10)insertedNon-Domestic Rating (Electronic Communications) 2012 art. 2(2)
Sch. 1GinsertedNon-Domestic Rating and Business Rate Supplements (Deferred Payments) 2012 Sch. 1
reg. 7DinsertedNon-Domestic Rating and Business Rate Supplements (Deferred Payments) 2012 reg. 2(2)
Sch. 1HinsertedNon-Domestic Rating and Business Rate Supplements (Deferred Payments) 2012 Sch. 2
reg. 18(2)modified by S.I. 2004/2443, Sch. 4 para. 14(5) (as substituted)Business Improvement Districts 2013 reg. 7(c)
Sch. 3modifiedBusiness Improvement Districts (Property Owners) 2014 Sch. 4 para. 13
reg. 23(1)(2)appliedBusiness Improvement Districts (Property Owners) 2014 Sch. 4 para. 10(7)
reg. 18(2)modifiedBusiness Improvement Districts (Property Owners) 2014 Sch. 4 para. 14(5)
Pt. 3applied (with modifications)Business Improvement Districts (Property Owners) 2014 Sch. 4 para. 13
Pt. 3applied (with modifications)Business Improvement Districts (Property Owners) 2014 Sch. 4 para. 9
Sch. 4applied (with modifications)Business Improvement Districts (Property Owners) 2014 Sch. 4 para. 9
Sch. 4modifiedBusiness Improvement Districts (Property Owners) 2014 Sch. 4 para. 13
Sch. 1 para. 1(2)words insertedNon-Domestic Rating (Collection and Enforcement) 2014 reg. 3(1)(3)(a)
Sch. 1 para. 1(2B)(2C)insertedNon-Domestic Rating (Collection and Enforcement) 2014 reg. 3(1)(3)(b)
reg. 7(1D)-(1K)insertedNon-Domestic Rating (Collection and Enforcement) 2014 reg. 3(1)(2)
Sch. 3omittedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(h)
reg. 16(6A)(a)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(iii)
reg. 16(8)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(iv)
reg. 19words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(e)
reg. 21(4)words omittedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(f)
Sch. 3revokedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. Pt. 2
reg. 24(5)(b)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(g)
reg. 10(1)word omittedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(a)(i)
reg. 10(1)word substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(a)(ii)
reg. 10(1)words insertedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(a)(iii)
reg. 14substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(b)
reg. 15omittedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(c)
reg. 16(1)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(i)(aa)
reg. 16(1)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(i)(bb)
reg. 16(1)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(i)(cc)
reg. 16(4)(a)words substitutedTribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) 2014 Sch. para. 2(1)(d)(ii)
reg. 4(3A)omittedNon-Domestic Rating (Demand Notices) 2017 reg. 2(b)
reg. 4(5)omittedNon-Domestic Rating (Demand Notices) 2017 reg. 2(b)
reg. 4(2)word substitutedNon-Domestic Rating (Demand Notices) 2017 reg. 2(a)
reg. 3(1)words substitutedNon-Domestic Rating (Consequential and Other Amendments etc.) 2023 reg. 2(a)
reg. 3(2)words substitutedNon-Domestic Rating (Consequential and Other Amendments etc.) 2023 reg. 2(b)
reg. 7(1)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)
reg. 8(1)(b)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(7)(a)
reg. 8(1)(c)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(7)(b)
reg. 8(8)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(8)(a)
reg. 8(8)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(8)(b)
reg. 8(8)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(8)(c)
Sch. 1 para. 7(1)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(a)(i)
Sch. 1 para. 7(1C)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(a)(ii)
Sch. 1 para. 7EinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(9)(b)
Sch. 1FinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 Sch.
reg. 6(1B)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(2)
reg. 7(1B)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(4)
reg. 7(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(5)
reg. 7(4)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(6)
reg. 12(7)words insertedCouncil Tax and Non-Domestic Rating 2011 reg. 2(2)(b)
Sch. 4substitutedCouncil Tax and Non-Domestic Rating 2011 Sch. 1
reg. 12(6)(b)words insertedCouncil Tax and Non-Domestic Rating 2011 reg. 2(2)(a)
Sch. 1A para. 2(3)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(ii)
Sch. 1A para. 1(2)(c)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 1(1)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 2AinsertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(4)
Sch. 1A para. 2(2)(b)substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2(3)words insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(i)
reg. 2(3)(b)(i)words omittedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(a)(iii)(bb)
reg. 2(3)words omittedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(a)(i)
reg. 2(3)(a)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(a)(ii)(aa)
reg. 2(3)(a)words omittedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(a)(ii)(bb)
reg. 2(3)(b)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(a)(iii)(aa)
reg. 2(3A)(3B)insertedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(b)
reg. 2(5)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(c)
reg. 2(6)words substitutedNon-Domestic Rating (Collection and Enforcement) (Local Lists) 2014 reg. 2(2)(d)
reg. 1(2)words substitutedNon-Domestic Rating (Demand Notices) 2017 reg. 8
reg. 3(1)words substitutedNon-Domestic Rating Act 2023 (Consequential Amendments to Secondary Legislation) 2023 reg. 2(2)(a)
reg. 3(1)word substitutedNon-Domestic Rating Act 2023 (Consequential Amendments to Secondary Legislation) 2023 reg. 2(2)(b)
reg. 3(1)words substitutedNon-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) 2024 reg. 6
reg. 3(1)words substitutedNon-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) 2024 reg. 2
Sch. 1 para. 6(1)words insertedLocal Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) 2024 reg. 4(4)
reg. 3(2)amendment by S.I. 2008/428, Sch. 1 para. 1(b) applied to W.Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) 2024 reg. 23
reg. 6(1)words insertedLocal Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) 2024 reg. 4(3)
reg. 5(2)words insertedLocal Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) 2024 reg. 4(2)
reg. 3(2)amendment by S.I. 2023/1251, reg. 2(b) applied to W.Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) 2024 reg. 23
reg. 5(1)(b)word substitutedNon-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) 2026 reg. 6(3)(b)
reg. 5(1)(c)insertedNon-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) 2026 reg. 6(3)(c)
reg. 3(1)words substitutedNon-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) 2026 reg. 6(2)
reg. 5(1)(a)words insertedNon-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) 2026 reg. 6(3)(a)

RATING AND VALUATION

Made 26th June 1989

Laid before Parliament 30th June 1989

Coming into force 21st July 1989

The Secretary of State for the Environment as respects England, and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by sections 63, 143(1) and (2) and 146(6) of, and paragraphs 1 to 4 of Schedule 9 to, the Local Government Finance Act 1988f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:C1

Annotations to the whole text

Modifications

C1

Regulations modified (28.2.1995) by The Local Government Changes for England (Non-Domestic Rating, Collection and Enforcement and Discretionary Relief) Regulations 1995 (S.I. 1995/212), regs. 1, 3-5

Footnotes

f1

1988 c. 41; provisions relevant to the exercise of the powers conferred by paragraph 3(3) of Schedule 9 were made in S.I. 1989/438, Part IV.

Contents

  1. Part I: GENERAL
  2. 1Citation, commencement and interpretation
  3. 2Service of notices
  4. Part II: BILLING
  5. 3Interpretation and application of Part II
  6. 4The requirement for demand notices
  7. 5Service of demand notices
  8. 6Payments under demand notices
  9. 7Payments under demand notices: further provision
  10. 7ABackdated liability: special provision in relation to 2005 rating lists
  11. 7BDeferred payments: special provision in relation to financial years beginning on 1st April 2009, 2010 and 2011
  12. 7CDeferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011
  13. 8Failure to pay instalments
  14. 9Demand notices: final adjustment
  15. Part III: ENFORCEMENT
  16. 10Interpretation and application of Part III
  17. 11Liability orders: preliminary steps
  18. 12Application for liability order
  19. 13Liability orders: further provision
  20. 14Distress
  21. 15Appeals in connection with distress
  22. 16Commitment to prison
  23. 17Commitment to prison: further provision
  24. 18Insolvency
  25. 19Relationship between remedies under a liability order
  26. 20Recovery in court of competent jurisdiction
  27. 21Magistrates' courts
  28. 22Repayments
  29. 23Miscellaneous provisions
  30. Part IV: MISCELLANEOUS
  31. 24Outstanding liabilities on death
  32. Signature
  33. Schedule 1: NON-DOMESTIC RATE INSTALMENT SCHEME
  34. Part I: payment of the aggregate amount
  35. 1Paragraph 1
  36. 2Paragraph 2
  37. 3Paragraph 3
  38. 4Paragraph 4
  39. 5Paragraph 5
  40. Part II: cessation and adjustment of instalments
  41. 6Paragraph 6
  42. 7Paragraph 7
  43. 7AParagraph 7A
  44. 7CParagraph 7C
  45. 8Paragraph 8
  46. 9Paragraph 9
  47. Schedule 1A: Backdated liability: special provision in relation to 2005 rating lists
  48. 1Application and interpretation
  49. 2Agreement to reschedule backdated liability
  50. 3Agreement to reschedule liability: further provision
  51. 4Modification of regulation 8
  52. Schedule 1A: Backdated liability: special provision in relation to 2005 rating lists
  53. 1Application and interpretation
  54. 2Agreement to reschedule backdated liability
  55. 3Agreement to reschedule liability: further provision
  56. 4Modification of regulation 8
  57. Schedule 1B
  58. 1Application and interpretation of Schedule
  59. 2The application
  60. 3Service of applications
  61. 4Calculating the remaining amount
  62. 5Calculating the notional deferrable amount
  63. 6The RPI increase
  64. 7Transition on 31st March 2009: no relief in 2009/10
  65. 8Transition on 31st March 2009: relief in 2009/10
  66. 9Transition: splits before application for deferral
  67. 10Transition: mergers before application for deferral
  68. 11Transition on 31st March 2009: reduction in rateable value before application for deferral
  69. 12Paragraphs 6 to 11: interpretation
  70. 13The actual deferrable amount
  71. 14Deferral notice
  72. 15Agreements under regulation 7
  73. 16Payment of the non-deferrable amount
  74. 17Cessation of instalments
  75. 18Adjustments during the financial year beginning on 1st April 2009
  76. 19Payment of the actual deferrable amount
  77. 20Modification of regulation 8
  78. 21Cessation of instalments during 2010/11 or 2011/12
  79. 22Adjustment of instalments during 2010/11 or 2011/12
  80. 23Substitution of regulation 4
  81. Schedule 1CSchedule 1C
  82. Schedule 1D: Deferred Payment Scheme in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011
  83. 1Application and interpretation of this Schedule
  84. 2Calculating the remaining amount
  85. 3The RPI Increase Figure
  86. 4The deferrable amount
  87. 5Deferral notice
  88. 6Agreements under regulation 7
  89. 7Payment of the non-deferrable amount
  90. 8Cessation of instalments
  91. 9Adjustments during the financial year beginning on 1 April 2009
  92. 10Payment of the deferrable amount
  93. 11Modification of regulation 8
  94. 12Cessation of instalments during 2010/11 or 2011/12
  95. 13Adjustment of instalments during 2010/11 or 2011/12
  96. 14Substitution of regulation 4
  97. Schedule 2ENFORCEMENT: PRESCRIBED FORMS
  98. Schedule 3: CHARGES CONNECTED WITH DISTRESS
  99. 1Paragraph 1
  100. 2Paragraph 2
  101. 2AParagraph 2A
  102. 3Paragraph 3
  103. Schedule 4COSTS CONNECTED WITH COMMITTAL
  104. Explanatory note