33.—(1) Subject to paragraph (3), before a billing authority applies for a liability order it shall serve on the person against whom the application is to be made a notice (“final notice”), F1... which is to state every amount in respect of which the authority is to make the application.
(2) A final notice may be served in respect of an amount at any time after it has become due.
[F2(3) Nothing in paragraph (1) shall require the service of a final notice in the circumstances mentioned in paragraph (3) of regulation 23 (including that paragraph as applied as mentioned in regulation 28A(2)).]
Textual Amendments
F1Words in reg. 33(1) omitted (1.4.1994) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 5(a)
F2Reg. 33(3) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 5(b)
Commencement Information
I1Reg. 33 in force at 1.4.1992, see reg. 1(1)