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The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

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Insolvency

26.  Subject to article 70, an authority may authorise a contractor for the purposes of collecting council tax to present to the court—

(a)in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor who is an individual, a petition for a bankruptcy order to be made against the debtor under section 264 of the Insolvency Act 1986 (who may present a bankruptcy petition)(1); and

(b)in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor which is a company or an unregistered company, a petition for an order to be made under section 125 of that Act (powers of court on hearing of petition) for the winding up of the company.

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