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

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Insolvency

59.  Subject to article 70, an authority may authorise a contractor for the purposes of collecting non-domestic rates 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, a petition for an order to be made under that Act for the winding up of the company.

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