PART IGeneral Citation, commencement and interpretation

I21

1

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

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.

Service of noticesI12

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 19722 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.