Local Government Finance Act 1988 Community charges: rights and duties of successor and relinquishing authorities
24.—(1) Any rights and duties under Part I of the 1988 Act (community charges)(1) exercisable by or in relation to an abolished authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in any part of its area shall be exercisable on or after the reorganisation date by or in relation to the successor authority for that part of the abolished authority’s area (referred to in paragraph (3) and regulation 26 as the relevant successor authority).
(2) Any rights and duties under Part I of the 1988 Act exercisable by or in relation to a relinquishing authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in the transferred area shall continue to be exercisable on or after that date by the relinquishing authority in relation to those residences, properties or dwellings and shall not be exercisable by the acquiring authority in relation to such residences, properties or dwellings.
(3) For the purposes of paragraph (1), anything done by or in relation to an abolished authority in the exercise of its functions under Part I of the 1988 Act shall be treated as if it had been done by or in relation to the relevant successor authority.
Part I was repealed by Schedule 14 to the 1992 Act but, by section 118(1) of that Act, nothing in that Act affects the operation of the 1988 Act in relation to any financial year beginning before 1st April 1993.