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

1. Introductory Text

2. PART I GENERAL

   1. 1. Title, commencement and interpretation

3. PART II COUNCIL TAX: CONTRACTING OUT

   1. 2. Interpretation of Part

   2. 3. Functions of local authorities

   3. 4. Notices

   4. 5. Information about properties

   5. 6. Information from residents, etc.

   6. 7. Information from public bodies

   7. 8. Inquiries as to dwellings

   8. 9. Assumptions as to dwellings

   9. 10. Notification of assumption and billing particulars

   10. 11. Information relating to exempt dwellings, etc.

   11. 12. Ascertaining entitlement to discounts

   12. 13. Ascertaining entitlement to reduced amounts

   13. 14. Demand notices and council tax payments

   14. 15. Cessation and adjustment of instalments

   15. 16. Failure to pay instalments

   16. 17. Payments: adjustments

   17. 18. Joint taxpayers' notice

   18. 19. Collection of penalties

   19. 20. Demand notices: final adjustment

   20. 21. Executors and administrators—council tax

   21. 22. Liability orders

   22. 23. Attachment of earnings

   23. 24. Attachment of allowances orders

   24. 25. Distress

   25. 26. Insolvency

   26. 27. Charging orders

4. PART III COUNCIL TAX: CONSEQUENTIAL, SUPPLEMENTAL AND INCIDENTAL PROVISIONS

   1. 28. Amendment of Regulations

   2. 29. Form of attachment of earnings order

   3. 30. Magistrates' courts

5. PART IV COMMUNITY CHARGES: CONTRACTING OUT

   1. 31. Interpretation of Part

   2. 32. Functions of local authorities

   3. 33. Notices

   4. 34. Information about properties

   5. 35. Personal and standard community charges: payments

   6. 36. Joint and several liability

   7. 37. Collection of penalties

   8. 38. Demand notices: final adjustment

   9. 39. Executors and administrators—community charges

   10. 40. Liability orders

   11. 41. Attachment of earnings

   12. 42. Distress

   13. 43. Insolvency

   14. 44. Charging orders

6. PART V COMMUNITY CHARGES: CONSEQUENTIAL, SUPPLEMENTAL AND INCIDENTAL PROVISIONS

   1. 45. Amendment of Regulations

   2. 46. Form of attachment of earnings order

   3. 47. Magistrates' courts

7. PART VI NON-DOMESTIC RATING: CONTRACTING OUT

   1. 48. Interpretation of Part

   2. 49. Functions of local authorities

   3. 50. Notices

   4. 51. Demand notices and payments of non-domestic rates

   5. 52. Cessation and adjustment of instalments

   6. 53. Failure to pay instalments

   7. 54. Demand notices: final adjustment

   8. 55. Payment of interest

   9. 56. Executors and administrators—non-domestic rates

   10. 57. Liability orders

   11. 58. Distress

   12. 59. Insolvency

   13. 60. Security for unpaid rates

8. PART VII NON-DOMESTIC RATES: CONSEQUENTIAL, SUPPLEMENTAL AND INCIDENTAL PROVISIONS

   1. 61. Amendment of Regulations—magistrates' courts

9. PART VIII CONDITIONS ATTACHING TO THE EXERCISE OF FUNCTIONS

   1. 62. Interpretation of Part

   2. 63. Conditions attaching to the exercise of functions

   3. 64. Notices and other documents

   4. 65. Contents of demand notices—England

   5. 66. Contents of demand notices—Wales

   6. 67. Agreements as to payments etc.

   7. 68. Deduction of tax from payments of interest

   8. 69. Application for liability orders

   9. 70. Enforcement

   10. 71. Information

   11. 72. Assignment and sub-contracting

10. PART IX MISCELLANEOUS AND SUPPLEMENTAL PROVISIONS

    1. 73. Warrants of commitment

    2. 74. Demand notices: regulations as respects England

    3. 75. Demand notices: regulations as respects Wales

    4. 76. Appearance of authority in legal proceedings

11. Signature

12. Explanatory Note