Part III Community Charges
100 Abolition of community charges.
1
No person shall be subject to a community charge in respect of any day falling after 31st March 1993.
2
In this section “community charge” means—
a
in relation to England and Wales, any community charge provided for by the 1988 Act;
b
in relation to Scotland, any community charge or community water charge provided for by the 1987 Act.
101 Transitory exemption for school leavers.
1
After paragraph 5 of Schedule 1 to the M11988 Act (personal community charge: exemption) there shall be inserted the following paragraph—
5A School leavers
A person is an exempt individual on a particular day if—
a
he is aged under 20 on the day,
b
the day falls within the period of 6 months beginning with 1 May 1992,
c
immediately before that date he was undertaking a qualifying course of education, and
d
the course was not undertaken in consequence of an office or employment held by him.
2
After sub-paragraph (1) of paragraph 6A of Schedule 1A to the M21987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—
1A
If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—
a
1st November 1992,
b
his twentieth birthday.
102 Transitory enforcement provisions for England and Wales.
1
Schedule 4 to the M3 1988 Act (community charges: enforcement) shall be amended as follows.
2
In paragraph 7 (distress), after sub-paragraph (3) there shall be inserted the following sub-paragraph—
3A
The regulations may include provision that—
a
no person shall make a distress unless he is an officer of the authority concerned, or he is a person of a prescribed description and any prescribed conditions are fulfilled;
b
no person making a distress shall seize goods of a prescribed description.
3
In paragraph 8 (commitment to prison), in sub-paragraph (1)(a), for the words “it appears to the authority that no (or insufficient) goods of the debtor can be found" there shall be substituted the words “
the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor
”
.
4
After paragraph 13 there shall be inserted the following paragraph—
13A Admissibility of evidence
1
Regulations under this Schedule may include provision that, in any proceedings before a magistrates’ court under any provision included by virtue of the preceding provisions of this Part of this Schedule—
a
a statement contained in a document of record shall be admissible as evidence of any fact stated in it of which direct oral evidence would be admissible; and
b
a certificate which is made with respect to a document of record produced by a computer and purports to be signed by a responsible person shall be admissible as evidence of anything which is stated in it to the best of his information and belief.
2
In this paragraph—
“document of record” means a document constituting or forming part of a record compiled by the authority concerned;
“responsible person” means a person occupying a responsible position in relation to the operation of the computer;
“statement” includes any representation of fact, whether made in words or otherwise.
5
In paragraph 15 (joint and several liability), in sub-paragraph (3), for the words “it appears to the authority concerned that no (or insufficient) goods of that person can be found" there shall be substituted the words “
the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the chargeable person
”
.