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

Demand notices: final adjustment

38.  Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 26(1) arise with respect to the liability of any person to pay a community charge, and for the purposes of regulation 26 to exercise the functions of—

(a) calculating the amount of a person’s liability in respect of the community charge as it has effect for a chargeable financial year or part of a chargeable financial year and adjusting the amounts required to be paid by that person;

(b) preparing and serving a further notice stating the amount of such liability and the adjusted payments; and

(c) repaying any overpayment, or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of any community charge of the authority.