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5(1)Regulations under this Schedule may include provision that where—
(a)a person has sole liability to pay an amount (a chargeable amount) in respect of an authority’s community charge as it has effect for a chargeable financial year,
(b)his liability would (apart from any provision under this paragraph) fall to be discharged by making payments on account in accordance with an agreement or in accordance with a scheme for payment by instalments,
(c)an estimate is made of the chargeable amount,
(d)he makes on account of the chargeable amount a single lump sum payment which is less than the estimated amount and is calculated in accordance with prescribed rules, and
(e)other prescribed conditions (if any) are fulfilled,
the person’s liability in respect of the chargeable amount shall be discharged by making the single lump sum payment.
(2)The regulations may include provision that—
(a)if the chargeable amount proves to be greater than the estimated amount an additional sum, calculated in accordance with prescribed rules, shall be due from the person to the authority;
(b)if the chargeable amount proves to be less than the estimated amount a sum, calculated in accordance with prescribed rules, shall be due from the authority to the person or credited against any subsequent liability.
(3)Rules included under sub-paragraph (2)(a) above shall be so framed that the aggregate of the lump sum paid and the additional sum is less than the chargeable amount.
(4)Rules included under sub-paragraph (2)(b) above shall be so framed that the lump sum paid, minus the sum due or credited, is less than the chargeable amount.
(5)The regulations may include, as regards a case where persons are jointly and severally liable to pay an amount in respect of an authority’s community charge as it has effect for a chargeable financial year, provision equivalent to that included under sub-paragraphs (1) to (4) above subject to any modifications the Secretary of State sees fit.
(6)The regulations may include provision that (in a case where any provision included under sub-paragraphs (1) to (5) above applies) any provision which is included under paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.
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