1995 No. 22
The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995
Made
Laid before Parliament
Coming into force
Regulation 5
Remainder
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 113(1) of, and paragraphs 1(1) and 2(2) of Schedule 2 and paragraph 5 of Schedule 4 to, the Local Government Finance Act 19921, and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement1
1
These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995.
2
Regulation 2 (in so far as it relates to regulation 5) and regulation 5 shall come into force on 1st February 1995 and all other Regulations shall come into force on 1st April 1995.
Amendment of Regulations2
The Council Tax (Administration and Enforcement) Regulations 19922 shall be amended in accordance with the following provisions of these Regulations.
Use of information by billing authority3
In regulation 6, sub-paragraph (b) and the word “or” immediately preceding that sub-paragraph are deleted.
Deductions under attachment of earnings order4
In paragraph (3) of regulation 38, the words from “or by reason of the repayment” to “for any purpose” are deleted.
Council tax instalment schemes— payment of the aggregate amount5
In Schedule 1—
a
at the beginning of sub-paragraph (3) of paragraph 2, there are inserted the words “Subject to sub-paragraph (7),”;
b
in paragraph 2, after sub-paragraph (6) there is inserted the following sub-paragraph—
7
If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.
c
in sub-paragraph (1) of paragraph 3, after the words “instalment of less than £5” there are inserted the words “notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)”;
d
in sub-paragraph (3) of paragraph 3, for “Paragraph 2(5) and (6)” there is substituted “Paragraph 2(5), (6) and (7)”.
Council tax instalment schemes— adjustment of instalments6
In Schedule 1, in paragraph 10—
a
at the beginning of sub-paragraph (4), there are inserted the words “Subject to sub-paragraph (6A),”;
b
in sub-paragraph (6), after paragraph (a) there is inserted the following paragraph—
aa
there shall count as so payable any amount paid to the authority before the relevant day with respect to an instalment, or part of an instalment, which is payable on or after the adjustment day; and; and
c
after sub-paragraph (6), there is inserted the following sub-paragraph—
6A
For the purposes of sub-paragraph (4), the aggregate amount of the remaining instalments payable shall be reduced by the amount of any payment to the authority on or after the relevant day and before the adjustment day with respect to an instalment, or part of an instalment, which is payable on or after the adjustment day.
Signed by authority of the Secretary of State for the Environment
Signed by authority of the Secretary of State for Wales
(This note is not part of the Regulations)