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(This note is not part of the Regulations)
These Regulations, which are made under Part III of the Local Government Finance Act 1988, deal with miscellaneous matters concerning the collection and enforcement of non-domestic rates.
Part II (regulations 2 to 5) makes provision for joint owners and occupiers of a rateable hereditament. It provides that they should be jointly and severally liable for the amount that would be payable if there were only one such owner or occupier at any time; and applies the Non-Domestic Rating Collection and Enforcement) (Local Lists) Regulations 1989 (“the principal Regulations”) to the collection and enforcement of such amounts, with appropriate modifications.
Part III makes miscellaneous amendments to the principal Regulations, made necessary in part by amendments to the Local Government Finance Act 1988 made by the Local Government and Housing Act 1989. Amongst other matters, they permit a liability order to be made in respect of costs alone where th amount outstanding in respect of rates is paid after a liability order has been applied for, and make provision for insolvency proceedings to be brought in the case of unregistered companies.
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