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The Council Tax (Administration and Enforcement) Regulations 1992
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Point in time view as at 01/04/2019.
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There are currently no known outstanding effects for the The Council Tax (Administration and Enforcement) Regulations 1992, Section 49.
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InsolvencyE+W
49.—(1) Where a liability order has been made and the debtor against whom it was made is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the Insolvency Act 1986(1) (grounds of creditor’s petition).
(2) Where a liability order has been made and the debtor against whom it was made is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) (winding up of companies by the court) or, as the case may be, section 221(5)(b) (winding up of unregistered companies) of that Act.
(3) For the purposes of this regulation the amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.
Commencement Information
I1Reg. 49 in force at 1.4.1992, see reg. 1(1)
(1)
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