The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

Joint and several liability

36.  An authority may authorise a contractor to exercise the functions—

(a) of identifying the person, if any, who is the spouse or manager of a chargeable person;

(b) of determining whether the joint and several liability conditions mentioned in regulation 22 were fulfilled on any day in the chargeable period in question;

(c) of determining the amount, if any, payable by a spouse or manager under regulation 22;

(d) of preparing and serving on a spouse or manager a notice stating the amount which he is jointly and severally liable to pay; and

(e) where a sum would fall to be repaid to a chargeable person or credited against a liability of his if all the payments made by him and a spouse or manager under regulation 22 in respect of any amount for which he is liable had been made by him, of repaying the sum to, or crediting it in favour of, the spouse or manager.