The Council Tax (Administration and Enforcement) Regulations 1992

PART I E+W General Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992. E+W

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

[F1 “Exempt Dwellings Order” means the Council Tax (Exempt Dwellings) Order 1992;

“demand notice regulations” means regulations under paragraph 1(1) of Schedule 2 to the Act making such provision as is mentioned in paragraph 2(4)(e) of that Schedule; and

“managing agent”, in relation to a dwelling, means any person authorised to arrange lettings of the dwelling.]

Textual Amendments

F1 Words in reg. 1(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 3

Commencement Information

I1 Reg. 1 in force at 1.4.1992, see reg. 1(1)

Service of notices E+W

2.—(1) Where any notice which is required or authorised by these Regulations to be given to or served on any person falls to be given or served by or on behalf of the Common Council it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972(1) if the Common Council were a local authority within the meaning of that section.

(2) If the name of any person on whom a notice is to be served in accordance with regulation 3 (information from residents, etc.) or regulation 12 (information relating to exempt dwellings, etc.) cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Resident” or, as the case may be, “The Owner” or “The Managing Agent” of the dwelling concerned [F2 (naming the dwelling) without further name] or description.

(3) If the name of any person to whom a notice is to be given or on whom a notice is to be served in accordance with any provision of Part V (billing) of these Regulations cannot after reasonable inquiry be ascertained, the notice may be given or served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling) without further name or description.

Textual Amendments

F2 Words in reg. 2(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 4

Commencement Information

I2 Reg. 2 in force at 1.4.1992, see reg. 1(1)

(1)

1972 c. 70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c. 57), Schedule 2.