C2C3C4C6C5 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C2

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C3

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C4

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C1Chapter I Main provisions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Administration and appeals

14AF1Regulations about powers to require information

1

The appropriate authority may by regulations provide for the exercise, for prescribed council tax purposes, of—

a

powers to require the provision of information;

b

powers to require a person to enter into arrangements under which access is permitted to the person's electronic records.

2

The appropriate authority may by regulations make provision about arrangements for access to electronic records for prescribed council tax purposes where the arrangements are entered into otherwise than under a requirement of the kind mentioned in subsection (1)(b).

3

The appropriate authority may by regulations—

a

make provision about the persons by whom powers conferred by regulations under this section may be exercised;

b

make provision about the persons by whom arrangements under regulations under this section may be made;

c

in particular, make provision for the authorisation by billing authorities of persons to exercise those powers or make those arrangements.

4

The provision that may be made by regulations under this section includes, in particular, provision equivalent to—

a

provision made by a relevant enactment, or

b

provision that is capable of being made under a relevant enactment,

with such modifications as the appropriate authority thinks fit.

5

For the purposes of subsection (4), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

a

section 109A(8) of the Social Security Administration Act 1992 (application of section 109B of that Act to the Crown);

b

section 109B of that Act (powers to require information);

c

section 110A of that Act (authorisations by local authorities to exercise powers of investigation);

d

section 110AA of that Act (power of local authority to require electronic access to information);

e

section 121DA of that Act (interpretation of Part 6 of that Act);

f

section 191 of that Act (interpretation of that Act).

6

This section does not affect the operation of Schedule 2 (administration of council tax).

7

In this section “council tax purposes” means purposes relating to a person's liability to pay council tax.