Local Government Finance Act 1992

7 (1) Regulations under this Schedule may include provision that where— E+W+S

(a) a person has sole liability to pay to an authority a sum on account in respect of council tax;

(b) a sum smaller than that sum is paid; and

(c) such conditions as may be prescribed are fulfilled;

the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.

(2) The regulations may include provision that—

(a) for prescribed purposes the sum on account shall be treated as having been paid in full;

(b) for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.

(3) The regulations may include, as regards a case where persons are jointly and severally liable to pay to an authority a sum on account in respect of council tax, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State thinks fit.