Local Government Finance Act 1988

• (b) a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;

• (c) an appliance so maintained for that purpose.

• (2) “Drainage authority” means the Environment Agency, the Natural Resources Body for Wales or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parks

15

• (1) A hereditament is exempt to the extent that it consists of a park which—

• (a) has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and

• (b) is available for free and unrestricted use by members of the public.

• (2) The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the Open Spaces Act 1906, and a playing field provided under the Physical Training and Recreation Act 1937.

• (3) Each of the following is a relevant authority—

• (aa) a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,

• (a) a county council,

• (aa) a county borough council,

• (b) a district council,

• (c) a London borough council,

• (d) the Common Council,

• (e) the Council of the Isles of Scilly,

• (f) a parish or community council, and

• (g) the chairman of a parish meeting.

• (4) In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

Property used for the disabled

16

• (1) A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes—

• (a) the provision of facilities for training, or keeping suitably occupied, persons who are disabled or who are or have been suffering from illness;

• (b) the provision of welfare services for disabled persons;

• (c) the provision of facilities under section 15 of the Disabled Persons (Employment) Act 1944;

• (d) the provision of a workshop or of other facilities under section 3(1) of the Disabled Persons (Employment) Act 1958.

• (1A) For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010.

• (2) For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014.

• (3) “Illness” has the meaning given by section 275 of the National Health Service Act 2006.

• (4) “Welfare services for disabled persons” means services or facilities (by whomsoever provided)—

• (a) of a kind which a local authority in England had power to provide under section 29 of the National Assistance Act 1948 before it ceased to apply to local authorities in England;

• (b) of a kind which a local authority in Wales has power to provide, or arrange to provide, to an adult in the exercise of its functions under sections 35 or 36 of the Social Services and Well-being (Wales) Act 2014.

Air-raid protection works

17

A hereditament is exempt to the extent that it consists of property which—

• (a) is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and

• (b) is not occupied or used for any other purpose.

Swinging moorings

18

A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—

• (a) which rests on or in the bed of the sea or any river or other waters when in use, and

• (b) which is designed to be raised from that bed from time to time.

Property in enterprise zones

19

• (1) A hereditament is exempt to the extent that it is situated in an enterprise zone.

• (2) An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the Local Government, Planning and Land Act 1980.

Power to confer exemption : England

20

• (1) The Secretary of State may in relation to England make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.

• (2) But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.

• (3) The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.

• (4) The second condition is that the exemption or privilege—

• (a) was conferred by a local Act or order passed or made on or after 22 December 1925, or

• (b) was conferred by a local Act or order passed or made before 22 December 1925 and was saved by section 117(5)(b) of the 1967 Act.

• (5) Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

Interpretation

21

• (1) This paragraph applies for the purposes of this Schedule.

• (2) “Exempt” means exempt from local non-domestic rating.

• (3) Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.

• (4) Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.

• (5) A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.

SCHEDULE 6

1

This Schedule has effect to determine the rateable value of non-domestic hereditaments . . . for the purposes of this Part.

2

• (1) The rateable value of a non-domestic hereditament none of which consists of domestic property and none of which is exempt from local non domestic rating shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year on these three assumptions—.

• (a) the first assumption is that the tenancy begins on the day by reference to which the determination is to be made;

• (b) the second assumption is that immediately before the tenancy begins the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs which a reasonable landlord would consider uneconomic;

• (c) the third assumption is that the tenant undertakes to pay all usual tenant’s rates and taxes and to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command the rent mentioned above.

• (1A) The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.

• (1B) The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.

• (2) Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound—

• (a) the fraction shall be made up to one pound if it would exceed 50p, and

• (b) the fraction shall be ignored if it would be 50p or less.

• (3) Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is—

• (a) the day on which the list must be compiled, or

• (b) such day preceding that day as may be specified by the appropriate national authority by order in relation to the list.

• (4) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is—

• (a) the day on which the list came into force, or

• (b) if a day was specified under sub-paragraph (3)(b) above in relation to the list, the day so specified.

• (5) Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled (but this is subject to paragraph 2ZA).

• (6) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the material day (but this is subject to paragraph 2ZA).

• (6A) For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the appropriate national authority.

• (7) The matters are—

• (a) matters affecting the physical state of the hereditament,

• (aa) matters affecting the physical enjoyment of the hereditament,

• (b) the mode or category of occupation of the hereditament,

• (c) the quantity of minerals or other substances in or extracted from the hereditament,

• (cc) the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,

• (d) matters affecting the physical state of the locality in which the hereditament is situated,

• (da) matters which, though not affecting the physical state of the locality in which the hereditament is situated, are nonetheless physically manifest there, and

• (e) the use or occupation of other premises situated in the locality of the hereditament.

• (8) The appropriate national authority may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed class, prescribed assumptions (as to the hereditament or otherwise) are to be made.

• (8A) For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins.

• (9) The appropriate national authority may make regulations providing that in arriving at an amount under sub-paragraph (1) , (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.

• (10) If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.

• (11) For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

• (12) Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—

• (a) the physical characteristics of hereditaments;

• (b) the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.

• (13) In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.

3

• (1) The Secretary of State may by order provide that in the case of a non-domestic hereditament of such class as may be prescribed—

• (a) paragraphs 2 to 2C above shall not apply, and

• (b) its rateable value shall be such as is determined in accordance with prescribed rules.

• (2) The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—

• (a) paragraphs 2 to 2C above shall not apply, and

• (b) their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.

• (3) For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

• (4) Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—

• (a) the physical characteristics of hereditaments;

• (b) the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.

4

. . .

SCHEDULE 7

Part I — Non-Domestic Rating Multipliers : Wales

Introduction

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provisions

2

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3

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4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provision for 1990-95

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II — Special Authority’s Multipliers

9

• (1) A special authority’s non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule.

• (2) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

• (3) The multiplier must be not greater than the required maximum for the year.

• (4) The required maximum for the year shall be calculated in accordance with the formula—

$$A+B(C-D)E x F$where—A is the non-domestic rating multiplier for the year ... determined in accordance with Part A1 of this Schedule,B is a percentage prescribed for the year by order made by the Secretary of State,C is the amount calculated (or last calculated) for the year by the authority under section 31A(4) of the Local Government Finance Act 1992,D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, andF is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.$

• (5) An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.

10

• (1) Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed.

• (2) Any multiplier set in substitution must be set in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above.

• (3) Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.

• (4) But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—

• (a) it shall be repaid if the person by whom it was paid so requires;

• (b) in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.

11

• (1) Where a special authority has set a multiplier in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area.

• (2) Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.

SCHEDULE 8

Part I — Non-Domestic Rating Accounts

The accounts

1

• (1) In accordance with this Schedule the Welsh Ministers shall keep for each chargeable financial year an account (to be called a non-domestic rating account).

• (2) The Welsh Ministers—

• (a) shall keep each account in such form as they consider appropriate, and

• (b) shall at such time as they consider appropriate send copies of each account to the Auditor General for Wales.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the National Assembly for Wales.

Credits and debits

2

• (1) For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year—

• (a) sums received by the Welsh Ministers in the year under section 54 above,

• (b) sums received by them in the year under section 59 above, and

• (c) sums received by them in the year under paragraph 5 below or regulations made under sub-paragraph (15) of that paragraph.

• (2) For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year—

• (a) payments made by the Welsh Ministers in the year under paragraph 5(10) or (14) below, under regulations made for the purpose mentioned in paragraph 4(7) below or under regulations made under paragraph 5(15) or 6(5) below, and

• (b) payments made by them in the year under paragraph 12 or 15 below (as the case may be).

3

• (1) As soon as is reasonably practicable after the end of each chargeable financial year the Welsh Ministers shall calculate the following—

• (a) the aggregate of the items of account credited to the account kept for the year, and

• (b) the aggregate of the items of account debited to the account kept for the year.

• (2) If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be—

• (a) debited (as an item of account) to the account kept for the year, and

• (b) credited (as an item of account) to the account kept for the next financial year.

• (3) If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—

• (a) credited (as an item of account) to the account kept for the year, and

• (b) debited (as an item of account) to the account kept for the next financial year.

Part II — Contribution

Non-domestic rating contributions

4

• (1) The Welsh Ministers may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each billing authority (to be called its non-domestic rating contribution for the year).

• (2) The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4A) The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.

• (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4C) Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.

• (4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) The Welsh Ministers may incorporate in the rules provision for deductions (of such extent as they think fit) as regards—

• (a) the operation of sections 47 and 49 above;

• (b) costs of collection and recovery;

• (c) such other matters (if any) as they think fit;

and sub-paragraph (2) above shall have effect subject to this.

• (5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

• (7) Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.

5

• (1) This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year and has effect subject to any provision made by virtue of paragraph 6(2A) below.

• (2) By such time before the year begins as the Welsh Ministers may direct, a billing authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Welsh Ministers.

• (3) If the authority fails to comply with sub-paragraph (2) above or if the Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations they may make their own calculation of the amount; and where they make such a calculation they shall inform the authority why they have done so and shall inform it of the amount calculated.

• (4) The authority shall be liable to pay to the Welsh Ministers an amount (the provisional amount) equal to—

• (a) that calculated and notified under sub-paragraph (2) above, or

• (b) if sub-paragraph (3) above applies, that calculated by the Welsh Ministers under it.

• (5) The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Welsh Ministers may direct.

• (6) After the year ends the authority shall—

• (a) calculate the amount of its non-domestic rating contribution for the year,

• (b) notify the amount so calculated to the Welsh Ministers

• (ba) ... notify to the Welsh Ministers, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above, and

• (c) arrange for the calculation, and the amount or amounts notifiable under paragraphs (b) and (ba) above, to be certified under arrangements made by the Auditor General for Wales.

• (6A) The ... Auditor General for Wales... shall send a copy of the certification of the calculation and the amount or amounts to the Welsh Ministers.

• (7) If the authority fails to comply with sub-paragraph (6) above by such time as the Welsh Ministers direct, they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.

• (8) If, at any time after the year ends, the Welsh Ministers receive notification from an authority under sub-paragraph (6)(b) above above they shall—

• (a) calculate the amount of the difference (if any) between the amount notified and the provisional amount, and

• (b) if there is a difference, inform the authority of the amount of the difference.

• (9) If the amount notified under sub-paragraph (6)(b) above above exceeds the provisional amount the authority shall pay an amount equal to the difference to the Welsh Ministers at such time as they may direct.

• (10) If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Welsh Ministers shall—

• (a) if they believe that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of their reasons for that belief;

• (b) if they are not of that belief, pay to the authority, at such time as they decide ... , an amount equal to the difference between the amount so notified and the provisional amount.

• (11) Sub-paragraph (12) below applies where—

• (a) at any time after the year ends the Welsh Ministers have received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to them in relation to the authority under sub-paragraph (6A) above, and

• (b) the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the Welsh Ministers under sub-paragraph (6)(b) above.

• (12) Where this sub-paragraph applies the Welsh Ministers shall—

• (a) calculate the amount of the difference (if any) between the certified amount and the provisional amount, and

• (b) if there is a difference, inform the authority of the amount of the difference.

• (13) If at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—

• (a) sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and

• (b) sub-paragraph (14) below shall apply.

• (14) Where this sub-paragraph applies—

• (a) if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Welsh Ministers at such time as they may direct, and

• (b) if the certified amount is less than the provisional amount the Welsh Ministers shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as they decide ... .

• (15) Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—

• (a) for the making of payments by the Welsh Ministers or the authority, and

• (b) as to the time at which any such payment must be made.

6

• (1) Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.

• (2) Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Welsh Ministers may make regulations—

• (a) requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;

• (b) enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—

• (i) it is not reasonably practicable for the person making the calculation to take it into account; and

• (ii) it was received by the authority after a prescribed date (which may be before or after the end of the year in question).

• (2A) Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.

• (2B) For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.

• (3) The power to give a direction under paragraph 5 above—

• (a) includes power to revoke or amend a direction given under the power;

• (b) may be exercised differently for different authorities.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) The Welsh Ministers may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.

• (6) Regulations under sub-paragraph (5) above may include—

• (a) provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;

• (b) provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.

• (6A) Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—

• (a) for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and

• (b) as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.

• (7) For the purposes of paragraph 5(7) above the relevant provisions are—

• (a) paragraph 5(10) above,

• (aa) regulations made for the purpose mentioned in paragraph 4(7) above,

• (b) regulations made under sub-paragraph (5) above, and

• (c) paragraphs 12 and 15 below.

Recovery

7

Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

Part III — Distribution

Interpretation

8

• (1) For the purposes of this Part of this Schedule a receiving authority is—

• (a) any billing authority in Wales, or

• (b) any major precepting authority in Wales.

• (2) Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section ... 84G above.

• (3) In this Part of this Schedule “the Assembly” means the National Assembly for Wales.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distributable amount

9

• (1) Before a financial year begins the Welsh Ministers shall estimate—

• (a) the aggregate of the items of account which will be credited to the account kept for the year; and

• (b) the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.

• (2) In making any estimate under sub-paragraph (1) above the Welsh Ministers may make such assumptions as they see fit.

• (3) If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Welsh Ministers shall calculate the amount equal to the difference.

• (4) In the local government finance report for the year the Welsh Ministers shall specify the amount arrived at under this paragraph (the distributable amount for the year) , subject to paragraph 9A below.

Distribution: local government finance reports

10

• (1) A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year.

• (2) Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the basis of distribution.

11

• (1) This paragraph applies where—

• (a) in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with paragraphs 9 and 9A(2) above; and

• (b) the report has been laid before the Assembly.

• (2) If the report is approved by resolution of the Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.

• (3) As soon as is reasonably practicable after the report has been so approved, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.

• (4) Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.

• (5) The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the Assembly of any amending report made under paragraph 13 below in relation to the local government finance report.

• (6) If the Welsh Ministers decide that they will leave out of account information received by them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and they may decide different dates for different kinds of information.

• (7) Sub-paragraph (6) above applies only if the Welsh Ministers inform each receiving authority in writing of their decision and of the date (or the dates and kinds of information) concerned; but they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).

• (8) As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Welsh Ministers shall inform each receiving authority of the sum they calculate falls to be paid to it as its share of the distributable amount for the year.

12

• (1) Where a calculation is made under paragraph 11(3) or 11B(3) above the Welsh Ministers shall pay to each receiving authority any sum calculated as falling to be paid to it.

• (2) The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Welsh Ministers determine ... .

• (3) Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, the Welsh Ministers shall pay to the authority a sum equal to the difference.

• (4) The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine... ; but any such time must fall after the end of the financial year concerned.

• (5) Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, a sum equal to the difference shall be paid by the authority to the Welsh Ministers.

• (6) The sum shall be paid on such day after the end of the financial year concerned as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

13

• (1) Subject to sub-paragraph (6) below, after a local government finance report has been made the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.

• (2) An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.

• (3) Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the amendments which they propose to make.

• (4) The report shall be laid before the Assembly.

• (5) As soon as is reasonably practicable after the report is laid before the Assembly, the Welsh Ministers shall send a copy of it to each receiving authority.

• (6) Where an amending report under this paragraph has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this paragraph in relation to the same local government finance report.

14

• (1) As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the Assembly, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.

• (2) Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Welsh Ministers may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.

• (3) A calculation may not be made under sub-paragraph (2) above after whichever is the later of—

• (a) the end of the financial year following the financial year concerned, and

• (b) the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the Assembly.

• (4) Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.

15

• (1) This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) or 14A(2) or (4) above in relation to an amending report.

• (2) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Welsh Ministers shall pay to the authority a sum equal to the difference.

• (3) The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Welsh Ministers determine...; but any such time must fall after the end of the financial year in which the amending report was made.

• (4) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Welsh Ministers.

• (5) The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

• (6) In this paragraph “the relevant previous calculation” means—

• (a) in relation to a calculation made under paragraph 14(1) or 14A(2) above, the calculation under paragraph 11(3) or 11B(3) above or, where a further calculation has been made under paragraph 11(4) or 11B(5) above, that further calculation;

• (b) in relation to a calculation made under paragraph 14(2) or 14A(4) above, the calculation made under paragraph 14(1) or 14A(2) above.

Recovery

16

Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.

SCHEDULE 9

Collection and recovery

1

The appropriate national authority may make regulations containing such provision as it sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.

2

• (1) In this paragraph—

• (a) references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,

• (b) references to the amount payable are to the amount he is liable to pay,

• (c) references to the payee are to the billing authority to which he is liable to pay or (where section 54 applies) the appropriate national authority, and

• (d) references to the financial year are to the financial year concerned.

• (2) Regulations under this Schedule may include provision—

• (a) that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,

• (b) that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,

• (c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,

• (d) that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),

• (e) that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

• (f) that no payment on account of the amount payable need be made unless a notice requires it,

• (g) that a notice must be in a prescribed form,

• (ga) that a notice must contain prescribed matters,

• (gb) that a notice must not contain other prescribed matters,

• (gc) that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,

• (gd) that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,

• (ge) that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,

• (gf) that the payee must publish prescribed information in the prescribed manner,

• (h) that the payee must supply prescribed information to the ratepayer when the payee serves a notice or on the request of the ratepayer. . . .

• (i) that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

• (j) that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

• (2A) Regulations under this Schedule may include provision that where—

• (a) an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and

• (b) the circumstances are such as may be prescribed,

an additional amount by way of interest shall be paid or credited.

• (3) Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

3

• (1) This paragraph applies to any sum which has become payable to a billing authority under any provision included under paragraph 2 above and has not been paid.

• (2) Regulations under this Schedule may include, as regards the recovery of such a sum, provision—

• (a) allowing a liability order to be made;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) allowing commitment to prison;

• (d) allowing a bankruptcy petition to be presented;

• (e) allowing winding-up.

• (3) The regulations may include provision equivalent to any provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the appropriate national authority thinks fit.

• (4) The regulations may include provision that—

• (a) a sum to which this paragraph applies shall be recoverable in a court of competent jurisdiction, and

• (b) such method of recovery shall be available as an alternative to any method provided for in section 62A above or included under sub-paragraph (2) above.

4

• (1) This paragraph applies to—

• (a) any sum which has become payable to the appropriate national authority under any provision included under paragraph 2 above and has not been paid;

• (b) any sum which has become payable (by way of repayment) to a person other than a billing authority or the appropriate national authority under any provision included under paragraph 2 above and has not been paid.

• (2) Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.

Information

5

• (1) A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament requesting him to supply to the officer information—

• (a) which is specified in the notice, and

• (b) which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.

• (1A) A notice under sub-paragraph (1) must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.

• (1B) A billing authority in Wales may serve a notice on a person to whom sub-paragraph (1D) applies, requesting the person to supply to the authority information—

• (a) which is specified in the notice,

• (b) which relates to a hereditament in the authority's area specified in the notice, and

• (c) which the authority reasonably believes will assist it in carrying out functions conferred or imposed on it by or under this Part.

• (1C) A notice under sub-paragraph (1B) must state that the billing authority believes the information will assist it in carrying out functions conferred or imposed on it by or under this Part.

• (1D) This sub-paragraph applies to—

• (a) a person who is an owner of the hereditament specified in the notice under sub-paragraph (1B);

• (b) a person who is an occupier of such a hereditament;

• (c) a person who, in relation to the hereditament specified in the notice under sub-paragraph (1B), is carrying on a business of a description specified in regulations made by the Welsh Ministers.

• (2) A person on whom a notice is served under sub-paragraph (1) shall supply the information requested... in such form and manner as is specified in the notice ....

• (2A) A person on whom a notice is served under sub-paragraph (1B) must supply the information requested in the form and manner specified in the notice.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) If a notice has been served on a person under sub-paragraph (1), and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

• (5) If a notice has been served on a person under sub-paragraph (1B), and in supplying information in purported compliance with sub-paragraph (2A) the person makes a statement knowing it to be false in a material particular or recklessly makes a statement which is false in a material particular, the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

6

• (1) If in the course of the exercise of its functions any information comes to the notice of a billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.

• (1A) The appropriate national authority may make regulations containing provision that, at such times and in such manner as may be prescribed, a billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.

• (2) . . .

Powers of entry

7

• (1) If a valuation officer needs to value a hereditament in Wales for the purpose of carrying out functions conferred or imposed on him by or under this Part, he and any person authorised by him in writing may enter on, survey and value the hereditament if sub-paragraph (2) below is fulfilled and (where it applies) sub-paragraph (3) below is fulfilled.

• (2) At least 24 hours’ notice in writing of the proposed exercise of the power must be given.

• (3) In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce his authority.

• (4) If a person wilfully delays or obstructs a person in the exercise of a power under this paragraph, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Access to information

8

• (1) A person may require a valuation officer of a billing authority in England to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

• (a) the officer is maintaining the list, and

• (b) the list is in force or has been in force at any time in the preceding 5 years.

• (2) A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

• (a) the authority has deposited the copy under section 41(6B) ... above, and

• (b) the list is in force or has been in force at any time in the preceding 5 years.

• (3) A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

• (a) the Secretary of State has deposited the copy under section 52(6B) above, and

• (b) the list is in force or has been in force at any time in the preceding 5 years.

• (4) A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

• (a) the authority has deposited the copy under section 41(6) above, and

• (b) the list itself is not yet in force.

• (5) A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

• (a) the Secretary of State has deposited the copy under section 52(6) above, and

• (b) the list itself is not yet in force.

• (6) A requirement under any of the preceding provisions of this paragraph must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

• (7) Where access is given under this paragraph to information in documentary form the person to whom access is given may—

• (a) make copies of (or of extracts from) the document;

• (b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.

• (8) Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may—

• (a) make transcripts of (or of extracts from) the information;

• (b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.

• (9) If a reasonable charge is required for a facility under sub-paragraph (7) or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

• (10) If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—

• (a) intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a) above, or

• (b) refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

SCHEDULE 10

1

The Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.

2

• (1) Section 20 (income-related benefits) shall be amended as follows.

• (2) In subsection (1) the word “and” shall be omitted and at the end of the subsection there shall be inserted

and (d) community charge benefits.

• (3) After subsection (8) there shall be inserted—

(8A) A person is entitled to a community charge benefit in respect of a particular day falling after 31 March 1990 if each of the three conditions set out in subsections (8B) to (8E) below is fulfilled. (8B) In relation to England and Wales, the first condition is that— (a) for the day the person concerned is shown, in a charging authority’s community charges register, as subject to a personal community charge of the authority and is not there shown as undertaking a full-time course of education on the day, or (b) the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay an amount under section 9 of the 1988 Act (collective community charge contributions). (8C) In relation to Scotland, the first condition is that— (a) in respect of the day the person concerned is shown, in a community charges register, as being liable to pay the personal community charge and is not there shown as undertaking a full-time course of education or nursing education on the day, or (b) the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act. (8D) The second condition is that there is an appropriate maximum community charge benefit in the case of the person concerned. (8E) The third condition is that— (a) the day falls within a week in respect of which the person concerned has no income, (b) the day falls within a week in respect of which his income does not exceed the applicable amount, or (c) neither paragraph (a) nor paragraph (b) above is fulfilled in his case but amount A exceeds amount B. (8F) As regards a person— (a) amount A is the appropriate maximum community charge benefit in his case, and (b) amount B is a prescribed percentage of the difference between his income in respect of the week in which the day falls and the applicable amount. (8G) In respect of the same day, a person shall be entitled to a separate community charge benefit in respect of each charge or contribution period concerned (if more than one). (8H) But regulations may provide that if— (a) a person would (apart from the regulations) be entitled, in respect of the same day, to separate community charge benefits, and (b) the circumstances are such as are prescribed, he shall not be entitled to such one of the benefits as may be identified in accordance with prescribed rules.

• (4) After subsection (9) there shall be inserted—

(9A) Subsection (9) above does not prevent different members of the same family becoming entitled to different community charge benefits by virtue of their fulfilling the conditions in respect of different charges or of different contribution periods.

• (5) In subsection (11)—

• (a) before the definition of child there shall be inserted—

“chargeable financial year” has the same meaning as in the 1988 Act; “charging authority” has the same meaning as in the 1988 Act;

• (b) after the definition of child there shall be inserted—

• “contribution period”, in relation to England and Wales, has the same meaning as in section 9 of the 1988 Act;
• “contribution period”, in relation to Scotland, means a continuous period of residence in any premises (which falls in a chargeable financial year) in respect of each day of which a person is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act;

• (c) after the definition of family there shall be inserted—

• “levying authority” has the same meaning as in the 1987 Act;

• (d) after the definition of married couple there shall be inserted—

• “the 1987 act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
• “the 1988 Act” means the Local Government Finance Act 1988;

• (e) after the definition of unmarried couple there shall be inserted—

• “week”, in relation to community charge benefits, means a period of seven days beginning with a Monday.

3

• (1) Section 21 (amount of entitlement) shall be amended as follows.

• (2) After subsection (5) there shall be inserted—

(5A) Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(a) or (b) above applies, the amount to which he is entitled shall be the amount which is the appropriate maximum community charge benefit in his case. (5B) Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(c) above applies, the amount to which he is entitled shall be found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by section 20(8F) above.

• (3) In subsection (6) after paragraph (b) there shall be inserted—

(c) the appropriate maximum community charge benefit,

.

4

• (1) Section 22 (calculation) shall be amended as follows.

• (2) In subsection (3) for “and housing benefit” there shall be substituted “ , housing benefit and any community charge benefit ”.

• (3) After subsection (8) there shall be inserted—

(8A) A person’s income in respect of a week shall be calculated in accordance with prescribed rules; and the rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).

5

The following shall be inserted after section 22—

(22A) (1) As regards any case where a person is a member of a married or unmarried couple throughout a particular day, regulations may make such provision as the Secretary of State sees fit as to— (a) the entitlement of the person to a community charge benefit in respect of the day, and (b) the amount to which he is entitled. (2) Nothing in subsections (3) to (8) below shall prejudice the generality of subsection (1) above. (3) The regulations may provide that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations. (4) The regulations may provide that, for the purpose of calculating in the case of the person concerned the matters mentioned in subsection (5) below, prescribed amounts relating to the person and his partner are to be aggregated and the aggregate is to be apportioned. (5) The matters are income, capital, the applicable amount, and the appropriate maximum community charge benefit. (6) The regulations may— (a) amend section 31B(6) below so as to allow for disregarding the whole or part of any pension payable to the partner of the person concerned in determining the latter’s income; (b) amend section 31B(7) below accordingly. (7) The regulations may contain different provision as to the following different cases— (a) cases where the first condition is fulfilled on the day concerned by the person concerned but not by his partner; (b) cases where the first condition is fulfilled on the day concerned by the person concerned and by his partner. (8) The regulations may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient. (9) In this section— (a) references to a person’s partner are to the other member of the couple concerned, and (b) references to the first condition are to the condition mentioned in section 20(8B) or (8C) above (as the case may be). (22B) (1) This section applies to any case where throughout a particular day a person (the person in question) is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and this section applies whether or not either party to the marriage has for the time being any spouse additional to the other party. (2) For the purposes of section 22A above neither party to the marriage shall be taken to be a member of a couple on the day. (3) Regulations under this section may make such provision as the Secretary of State sees fit as to— (a) the entitlement of the person in question to a community charge benefit in respect of the day, and (b) the amount to which he is entitled. (4) Without prejudice to the generality of subsection (3) above the regulations may include provision equivalent to that included under section 22A above subject to any modifications the Secretary of State sees fit.

6

The following shall be inserted after section 31—