The Council Tax (Administration and Enforcement) Regulations 1992

[F1 Referendums relating to council tax increases: excessive amount not approved E.

21A.— (1) This regulation applies if—

(a) a billing authority has served a demand notice on a liable person in respect of an amount set under section 30 of the Act for a financial year, and

(b) as a consequence of a relevant event the authority subsequently sets a different amount in substitution for that amount under section 31 of the Act.

(2) The demand notice mentioned in paragraph (1)(a) shall continue to have effect unless and until a notice is issued under paragraph (3), but for the purposes of Part VI (enforcement) of these Regulations the demand notice shall have effect as if it did not include the additional amount and accordingly no liability order may be issued and no enforcement action may be taken under that Part in respect of that amount.

(3) The billing authority—

(a) may issue a notice in accordance with paragraph 10 of Schedule 1 to these Regulations as modified by paragraph (4) below, and

(b) must do so if the person mentioned in paragraph (1)(a) so requires.

(4) The modifications are as follows—

(a) omit sub-paragraph (1),

(b) at the start of sub-paragraph (2) insert “If issuing a notice under regulation 21A(3),”, and

(c) for the definition of “the relevant day” in sub-paragraph (8) substitute—

““the relevant day” means the day on which the different amount mentioned in regulation 21A(1)(b) is set.”.

(5) In this regulation and in regulation 21B—

“additional amount” means the difference between the amount mentioned in paragraph (1)(a) and the different amount mentioned in paragraph (1)(b),

“Conduct of Referendums Regulations” means the Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012, and

“relevant event”, in relation to a billing authority, means any of the following—

(a)

the authority’s substitute calculations having effect in accordance with section 52ZH(5) or section 52ZI(1) of the Act or regulation 22(5) of the Conduct of Referendums Regulations,

(b)

the making by the authority of substitute calculations mentioned in section 52ZI(3)(b) of the Act,

(c)

substitute precepts issued to the authority having effect in accordance with section 52ZO(5) or section 52ZP(7) of the Act or regulation 22(13) of the Conduct of Referendums Regulations,

(d)

the issuing to the authority of a precept under section 52ZP(3) of the Act.]

Textual Amendments

F1 Regs. 21A, 21B inserted (E.) (1.4.2012) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2012 (S.I. 2012/672), regs. 1(1)(b), 2(2)