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[F12.—(1) In head B of the Table to paragraph 1, “the relevant amount” with respect to a levy means—E+W
(a)where the sum due at the time of the levy does not exceed £100, [F2£22.50];
(b)where the sum due at the time of the levy exceeds £100, [F322.5 per cent] on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and ¼ per cent. on any additional sum;
and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.
(2) An authority takes close or walking possession of goods for the purposes of head E of the Table to paragraph 1 if it takes such possession in pursuance of an agreement—
(a)to which the debtor is a signatory;
(b)which is made at the time that the distress is levied; and
(c)(without prejudice to such other terms as may be agreed) which is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule),
and an authority takes close possession of goods on any day for those purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.]
Textual Amendments
F1Sch. 5 substituted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), reg. 1, Sch.
F2Sum in Sch. 5 para. 2(1)(a) substituted (E.) (1.10.2003) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 4(b)(i)and (W.) substituted (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(b)(i)
F3Words in Sch. 5 para. 2(1)(b) substituted (E.) (1.10.2003) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 4(b)(ii)and substituted (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(b)(ii)
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