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The Council Tax (Administration and Enforcement) Regulations 1992

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Changes over time for: Section 40

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Attachment of earnings orders: duties of debtorE+W

40.—(1) While an attachment of earnings order is in force, the debtor in respect of whom the order has been made shall notify in writing the authority which made it of each occasion when he leaves an employment or becomes employed or re-employed, and (in a case where he becomes so employed or re-employed) shall include in the notification a statement of—

(a)his earnings and (so far as he is able) expected earnings from the employment concerned,

(b)the deductions and (so far as he is able) expected deductions from such earnings—

(i)in respect of income tax;

(ii)in respect of primary Class 1 contributions under Part I of the Social Security Contributions and Benefits Act 1992;

(iii)for the purposes of such a superannuation scheme as is mentioned in the definition of “net earnings” in regulation 32(1),

(c)the name and address of the employer, and

(d)his work or identity number in the employment (if any).

(2) A notification under paragraph (1) must be given within 14 days of the day on which the debtor leaves or commences (or recommences) the employment (as the case may be), or (if later) the day on which he is informed by the authority that the order has been made.

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Commencement Information

I1Reg. 40 in force at 1.4.1992, see reg. 1(1)

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