- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/12/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Local Government Finance Act 1988
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Point in time view as at 02/12/2014.
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Local Government Finance Act 1988, Paragraph 5A is up to date with all changes known to be in force on or before 21 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F15A(1)If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.E+W
(2)Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer shall serve on him a notice (a “penalty notice”) stating—
(a)that he has failed to comply with paragraph 5(2) above within the period mentioned in sub-paragraph (1) above,
(b)that he is liable to a penalty of £100,
(c)the effect of sub-paragraphs (3) and (4) below, and
(d)that he has a right of appeal under paragraph 5C below.
(3)If the person on whom a penalty notice is served fails to comply with paragraph 5(2) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—
(a)to a further penalty of £100, and
(b)subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.
(4)The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—
(a)the rateable value of the hereditament concerned for the day on which the penalty notice is served, and
(b)£500.
(5)For the purposes of sub-paragraph (4)(a) above—
(a)the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and
(b)a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.]
Textual Amendments
F1Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)
Modifications etc. (not altering text)
C1Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2
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