C1F1C3 Part I
Pt. I amended (28.11.1994) by S.I. 1994/2825, regs. 24, 25
Pt. I applied in part (with modifications) by 2000 c. 38, Sch. 10 Pt. 2 para. 23 (as inserted (26.11.2008 for specified purposes, 9.2.2009 for E. in so far as not already in force, 1.4.2009 for W. in so far as not already in force) by Local Transport Act 2008 (c. 26), s. 134(1)(c)(4), Sch. 2 para. 15; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d))
Collective community charge contributions
11 Contributions: further provisions.
1
For the purposes of section 9 above—
a
a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it,
b
a day on which an individual ceases to be resident in a dwelling shall not be treated as a day on which he is resident in it, and
c
as regards a day on which an individual both becomes and ceases to be resident in the same dwelling, paragraph (b) above shall apply and paragraph (a) shall not.
2
For the purposes of section 9 above an individual is a qualifying individual on a particular day if—
a
he is aged 18 or over on the day,
b
he is not an exempt individual on the day within the meaning of paragraph 1, 2, 3, 4, 5, 7, 8, 9 or 10 of Schedule 1 below, and
c
the day does not fall within a period in which he is undertaking a full-time course of education.
3
An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.
C24
If, in an individual’s period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.
5
If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.
6
If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.
7
Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.
Pts. I and II (ss. 1-40) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))