The Council Tax (Administration and Enforcement) Regulations 1992

• (a) where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or

• (b) where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.

• (2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 2 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

• (3) Paragraph 2(5), (6) and (7) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 2.

4

Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

5

In this Part “the aggregate amount” means the amount referred to in regulation 20(2).

PART II — PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES

6

• (1) Subject to sub-paragraph (2), this Part applies where the demand notice is issued before or during the relevant year.

• (2) This Part does not apply where, as regards the relevant year, instalments are payable under Part I of this Schedule.

• (3) In this Part “the aggregate amount” means the amount referred to in regulation 20(2).

7

A scheme made by a billing authority for the payment by instalments of the aggregate amount shall comply with the following provisions of this Part.

8

• (1) The scheme shall be expressed to have effect for all financial years commencing with the financial year for which it first has effect unless varied or revoked.

• (2) The scheme shall provide—

• (a) that no variation shall affect the operation of the scheme as regards a particular financial year unless the variation is made before the day on which the authority first sets an amount for the year under section 30 of the Act; and

• (b) that it may not be revoked later than the 31st December immediately preceding the financial year from which it is desired that it should cease to have effect.

• (3) The scheme shall provide for its application as regards chargeable dwellings in the authority’s area in respect of which the aggregate amount as regards the dwelling and the relevant year falls or, in the opinion of the authority, will fall to be paid by a person by whom an amount by way of rent for that dwelling for periods in that year is or, in the opinion of the authority, will be payable to the authority.

• (4) Without prejudice to regulation 21(5), the scheme may provide for its continued application, as regards any period in the relevant year in respect of which rent is not so payable where such period follows a period in respect of which rent is so payable.

• (5) The scheme shall provide—

• (a) for the aggregate amount to be payable in instalments;

• (b) subject to sub-paragraph (c), for the number of instalments to be not less than 10 nor more than 52;

• (c) for the first instalment to be required to be paid no earlier than 14 days after ... the day on which the demand notice was issued and for the last instalment to be required to be paid before the end of the relevant year but, subject to that, for instalments to be payable on such day in each interval as is specified in the scheme;

• (d) for the determination of the amount of any instalment where the aggregate amount divided by the number of instalments does not give an amount which is a multiple of 10 pence.

• (6) The scheme shall provide that where instalments fall to be adjusted in the circumstances mentioned in paragraph 10 of Part III below, the remaining instalments mentioned in sub-paragraph (2) of that paragraph are to be calculated as if references in this Part to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.

PART III — CESSATION AND ADJUSTMENT OF INSTALMENTS

9

• (1) This paragraph applies where the demand notice has been served on a liable person by a billing authority and after its issue the person ceases to be the liable person in respect of the chargeable dwelling and the period to which the notice relates.

• (2) Subject to sub-paragraphs (5) and (6), no payments of instalments falling due after the relevant day are payable under the notice.

• (3) The billing authority shall on the relevant day or as soon as practicable after that day serve a notice on the liable person stating the amount of his liability in respect of the council tax to which the demand notice relates as it has effect for the period in the relevant year up to the day on which he ceased to be so liable.

• (4) If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment—

• (a) shall be repaid if the liable person so requires, or

• (b) in any other case shall (as the billing authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any council tax of the authority.

• (5) If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference between the two shall be due from the liable person to the billing authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under that sub-paragraph as is specified in it.

• (6) If this paragraph applies in relation to a demand notice, and after the person ceases to be liable to pay an amount in respect of council tax for the relevant year he again becomes liable to make such a payment, a further notice shall be served on the liable person requiring payments in respect of the council tax as it has effect for the period in the year after he becomes so liable; and regulations 19 to 23 (and, so far as applicable, this Schedule) shall apply to the further notice with respect to that period and the sums payable by the liable person with respect to that period, as if it were a different demand notice.

• (7) In this paragraph “the relevant day” means the day on which the person ceases to be liable to make payments in respect of council tax.

10

• (1) This paragraph applies where the demand notice has been served on a liable person by a billing authority, the event mentioned in paragraph 9(1) has not occurred in relation to the notice, and it comes to the attention of the authority that one or more of the following events has occurred—

• (a) the notice was so served by reference to an amount set by the billing authority for the relevant year and after the issue of the notice the authority sets a different amount in substitution for that amount under section 31 of the Act;

• (b) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the dwelling concerned would be or was a chargeable dwelling and the dwelling was not or has ceased to be a chargeable dwelling as regards any day in that period;

• (c) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the dwelling concerned would be or was in a particular valuation band and the dwelling was not or has ceased to be in that band as regards any day in that period;

• (d) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person would be or was entitled to a discount and he was not or has ceased to be so entitled or was or is entitled to a discount of a smaller or larger amount than had been assumed;

• (e) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person was not or would not be entitled to a discount and he was or is so entitled;

• (ea) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person would be or was liable to a premium and was not or has ceased to be so liable or was or is liable to a premium of a smaller or larger amount than had been assumed;

• (eb) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person was not or would not be liable to a premium and was or is so liable;

• (f) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person was or would be liable to pay an amount in respect of council tax and, by virtue of regulations under section 13 of the Act, he was or is liable to pay a greater or lesser amount than the amount stated in the notice; ...

• (g) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person was or would be entited to a reduction in the amount he is liable to pay in respect of council tax under regulations made under section 138(1) of the Social Security Administration Act 1992[^f00030], and he was or is allowed a larger or smaller reduction than had been so assumed.

• (h) the notice was so served on the assumption that, as regards any day in the period to which the notice relates, the person was not or would not be entitled to such a reduction as is mentioned in paragraph (g), and he was or is so entitled.

• (2) The billing authority shall on or as soon as practicable after the relevant day—

• (a) adjust the instalments (if any) payable on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (4); and

• (b) serve a notice on the liable person which is to state—

• (i) the amount of the revised estimate mentioned in sub-paragraph (3); and

• (ii) the amount of any remaining instalments.

• (3) The revised estimate is the revised estimate of the billing authority of the amount that the person is liable to pay in respect of council tax for the relevant year, made on the assumptions mentioned in regulation 20(3) and as if the notice mentioned in that provision were the notice referred to in sub-paragraph (2) above.

• (4) Subject to sub-paragraph (6A), The aggregate amount of the remaining instalments payable shall be equal to the amount by which the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day; and where instalments are payable in accordance with Part I of this Schedule, the amount of each remaining instalment (if there are more than one) shall be calculated in accordance with that Part, as if references in that Part to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.

• (5) If the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day, but no instalments are payable under it on or after that day, the amount of the excess shall be due from the liable person to the billing authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under sub-paragraph (2) as is specified in it; and if in any case the revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, any overpayment—

• (a) shall be repaid if the liable person so requires, or

• (b) in any other case shall (as the billing authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any council tax of the authority.

• (6) In calculating the aggregate amount of instalments payable under a demand notice before the adjustment day for the purposes of sub-paragraphs (4) and (5) in consequence of the making of a revised estimate under sub-paragraph (3)—

• (a) there shall count as so payable any amount in respect of such instalments which has been treated as paid to the authority under section 31(3) of the Act or has been credited under section 31(4) of the Act or (on the occasion of the making of a previous revised estimate under sub-paragraph (3)) under sub-paragraph (5) above; and

• (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

• (b) there shall not count as so payable any amount in respect of such instalments which has been repaid under that section or under sub-paragraph (5) above.

• (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.

• (7) Where a notice has been given under sub-paragraph (2), in the operation of this paragraph as respects any further notice that may fall to be given under it, references in this paragraph to the demand notice and to amounts in respect of instalments payable under it shall be construed (so far as the context permits) as references to the demand notice, and amounts in respect of instalments payable under the notice, as from time to time previously adjusted under this paragraph.

• (8) In this paragraph

• “the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2) is issued; and

• “the relevant day” means the day with respect to which the assumption mentioned in sub-paragraph (1) is wrong or the day the amount set in substitution mentioned in sub-paragraph (1)(a) is so set.

11

More than one adjustment of amounts paid or payable under a demand notice may be made under this Part as the circumstances require.

SCHEDULE 2 — FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT

FORM A

LIABILITY ORDER IN RESPECT OF COUNCIL TAX

Regulation 34 of the Council Tax (Administration and Enforcement) Regulations 1992

FORM B

LIABILITY ORDER IN RESPECT OF COUNCIL TAX

Regulation 34 of the Council Tax (Administration and Enforcement) Regulations 1992

FORM C

WARRANT OF COMMITMENT

Regulation 47 of the Council Tax (Administration and Enforcement) Regulations 1992

SCHEDULE 3

FORM OF ATTACHMENT OF EARNINGS ORDER

REGULATIONS 32 AND 38 TO 42 OF, AND SCHEDULE 4 TO, THE COUNCIL TAX (ADMINISTRATION AND ENFORCEMENT) REGULATIONS 1992Interpretation and application of Part VI321In this Part—“attachment of allowances order” means an order under regulation 44;“attachment of earnings order” means an order under regulation 37;“charging order” means an order under regulation 50;“debtor” means a person against whom a liability order has been made;“earnings” means sums payable to a person—by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service); orby way of statutory sick pay,but, in so far as the following would otherwise be treated as earnings, they shall not be treated as such—sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom;pay or allowances payable to the debtor as a member of Her Majesty’s forces;allowances or benefit payable under the Social Security Acts or universal credit; universal credit; allowances payable in respect of disablement or disability; andwages payable to a person as a seaman, other than wages payable to him as a seaman of a fishing boat; “the Income Support Regulations” means the Council Tax (Deductions from Income Support) Regulations 1993; “liability order” means an order under regulation 34; and“net earnings” in relation to an employment means the residue of earnings payable under the employment after deduction by the employer of—income tax;primary Class 1 contributions under Part I of the Social Security Contributions and Benefits Act 1992[^f00032] andamounts deductible under any enactment, or in pursuance of a request in writing by the debtor, for the purposes of a superannuation scheme, namely any enactment, rules, deed or other instrument providing for the payment of annuities or lump sum—to the persons with respect to whom the instrument has effect on their retirement at a specified age or on becoming incapacitated at some earlier age, orto the personal representatives or the widows, relatives or dependants of such persons on their death or otherwise,whether with or without any further or other benefits ; and where an order under regulation 32 (making of attachment of earnings order) of the Community Charges (Administration and Enforcement) Regulations 1989 made before the making of the attachment of earnings order concerned remains in force, any amount required to be deducted in accordance with that order2In sub-paragraph (v) of the definition of “earnings” in paragraph (1) above expressions used in the Merchant Shipping Act 1894[^f00033] have the same meanings as in that Act.3Regulations 33 to 53 apply for the recovery of a sum which has become payable to a billing authority under Part V and which has not been paid; but their application in relation to a sum for which persons are jointly and severally liable under that Part is subject to the provisions of regulation 54 (joint and several liability).4References in this Part to a sum which has become payable and which has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.Deductions under attachment of earnings order381Subject to paragraphs (2) and (3), the sum to be deducted by an employer under an attachment of earnings order on any pay-day shall be—awhere the debtor’s earnings from the employer are payable weekly, a sum equal to the appropriate percentage of the net earnings otherwise payable on that pay-day; and for this purpose the appropriate percentage is the percentage (or percentages) specified in column 2 of Table A in Schedule 4 in relation to the band in column 1 of that Table within which the net earnings fall;bwhere his earnings from the employer are payable monthly, a sum equal to the appropriate percentage of the net earnings otherwise payable on that pay-day; and for this purpose the appropriate percentage is the percentage (or percentages) specified in column 2 of Table B in Schedule 4 in relation to the band in column 1 of that Table within which the net earnings fall;cwhere his earnings from the employer are payable at regular intervals of a whole number of weeks or months, the sum arrived at by—icalculated what would be his weekly or monthly net earnings by dividing the net earnings payable to him by the employer on the pay-day by that whole number (of weeks or months, as the case may be),iiascertaining the percentage or percentages specified in column 2 of Table A (if the whole number is of weeks) or of Table B (if the whole number is of months) in Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under paragraph (i) fall, andiiicalculating the sum which equals the appropriate percentage (or percentages) of the notional net earnings for any of those weeks or months and multiplying that sum by the whole number of weeks or months, as appropriate.2Where paragraph (1) applies and the amount to be paid to the debtor on any pay-day includes an advance in respect of future pay, the sum to be deducted on that pay-day shall be the aggregate of the amount which would otherwise fall to be deducted under paragraph (1) and—awhere the amount advanced would otherwise have been paid on a single pay-day, the sum which would have been deducted on that pay-day in accordance with paragraph (1) if the amount advanced had been the amount of net earnings on that day; orbwhere the amount advanced would otherwise have been paid on more than one pay-day, the sums which would have been deducted on each of the relevant pay-days in accordance with paragraph (1) if—ian equal proportion of the amount advanced had been paid on each of those days; andiithe net earnings of the debtor on each of those days had been an amount equal to that proportion.3Where the amount payable to the debtor on any pay-day is reduced by reason of an earlier advance of pay ..., the net earnings of the debtor on that day shall, for the purposes of paragraph (1), be the amount defined in regulation 32(1) less the amount of the deduction.4Subject to paragraphs (5) and (6), where the debtor’s earnings from the employer are payable at regular intervals other than at intervals to which paragraph (1) applies, the sum to be deducted on any pay-day shall be arrived at by—acalculating what would be his daily net earnings by dividing the net earnings payable to him by the employer on the pay-day by the number of days in the interval,bascertaining the percentage (or percentages) specified in column 2 of Table C in Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under sub-paragraph (a) fall, andccalculating the sum which equals the appropriate percentage (or percentages) of the notional daily net earnings and multiplying that sum by the number of days in the interval.5Where the debtor’s earnings are payable as mentioned in paragraph (4), and the amount to be paid to the debtor on any pay-day includes an amount advanced in respect of future pay, the amount of the debtor’s notional net earnings under sub-paragraph (a) of that paragraph shall be calculated in accordance with the formula—$A+BC+D$whereA is the amount of net earnings payable to him on that pay-day (exclusive of the amount advanced);B is the amount advanced;C is the number of days in the period for which the amount of net earnings is payable; andD is the number of days in the period for which, but for the agreement to pay in advance, the amount advanced would have been payable.6Paragraph (3) applies in relation to paragraph (4) as it applies in relation to paragraph (1).7Where earnings are payable to a debtor by the employer by 2 or more series of payments at regular intervals—aif some or all of the intervals are of different lengths—ifor the purpose of arriving at the sum to be deducted, whichever of paragraphs (1), (2), (3), (4), (5) and (6) is appropriate shall apply to the series with the shortest interval (or, if there is more than one series with the shortest interval, such one of those series as the employer may choose), andiiin relation to the earnings payable in every other series, the sum to be deducted shall be 20 per cent. of the net earnings or, where on any pay-day an amount advanced is also paid, 20 per cent. of the aggregate of the net earnings and the amount advanced;bif all of the intervals are of the same length, whichever of paragraphs (1), (2), (3), (4), (5) and (6) is appropriate shall applly to such series as the employer may choose and sub-paragraph (a)(ii) shall apply to every other series,and paragraph (3) shall apply in relation to sub-paragraph (a)(ii) above as it applies in relation to paragraph (1).8Subject to paragraphs (9) and (10), where the debtor’s earnings from the employer are payable at irregular intervals, the sums to be deducted on any pay-day shall be arrived at by—acalculating what would be his daily net earnings by dividing the net earnings payable to him by the employer on the pay-day—iby the number of days since earnings were last payable by the employer to him, oriiif the earnings are the first earnings to be payable by the employer to him with respect to the employment in question, by the number of days since he began the employment;bascertaining the percentage (or percentages) specified in column 2 of Table C of Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under sub-paragraph (a) fall; andccalculating the sum which equals the appropriate percentage (or percentages) of the daily net earnings and multiplying that sum by the same number as that of the divisor for the purposes of the calculation mentioned in sub-paragraph (a).9Where on the same pay-day there are payable to the debtor by the employer both earnings payable at regular intervals and earnings payable at irregular intervals, for the purpose of arriving at the sum to be deducted on the pay-day under the foregoing provisions of this regulation all the earnings shall be aggregated and treated as earnings payable at the regular interval.10Where there are earnings payable to the debtor by the employer at regular intervals on one pay-day, and earnings are payable by the employer to him at irregular intervals on a different pay-day, the sum to be deducted on each of the pay-days on which the earnings which are payable at irregular intervals are so payable shall be 20 per cent. of the net earnings payable to him on the day.Attachment of earnings orders: ancillary powers and duties of employers and others served391An employer who deducts and pays amounts under an attachment of earnings order may, on each occasion that he makes such a deduction, also deduct from the debtor’s earnings the sum of one pound towards his administrative costs.2An employer who deducts and pays amounts under an attachment of earnings order shall, in accordance with paragraph (3), notify the debtor in writing of—athe total amount of the sums (including sums deducted under paragraph (1)) deducted under the order up to the time of the notification; orbthe total amount of the sums (including sums deducted under paragraph (1)) that will fall to be so deducted after that time.3A notification under paragraph (2) must be given at the time that the pay statement given by the employer to the debtor next after a deduction has been made is so given, or if no such statements are usually issued by the employer, as soon as practicable after a deduction has been made.4A person on whom a copy of an attachment of earnings order has been served shall, in accordance with paragraph (5), notify in writing the authority which made the order if he does not have the debtor against whom it was made in his employment or the debtor subsequently ceases to be in his employment.5A notification under paragraph (4) must be given within 14 days of the day on which the copy of the order was served on him or the debtor ceased to be in his employment (as the case may be).6While an attachment of earnings order is in force, any person who becomes the debtor’s employer and knows that the order is in force and by what authority it was made shall notify that authority in writing that he is the debtor’s employer.7A notification under paragraph (6) must be given within 14 days of the day on which the debtor became the person’s employee or of the day on which the person first knows that the order is in force and the identity of the authority by which it was made, whichever is the later.Attachment of earnings orders: duties of debtors401While an attachment of earnings order is in force, the debtor in respect of whom the order has been made shall notify in writing the authority which made it of each occasion when he leaves an employment or becomes employed or re-employed, and (in a case where he becomes so employed or re-employed) shall include in the notification a statement of—ahis earnings and (so far as he is able) expected earnings from the employment concerned,bthe deductions and (so far as he is able) expected deductions from such earnings—iin respect of income tax;iiin respect of primary Class 1 contributions under Part I of the Social Security Contributions and Benefits Act 1992;iiifor the purposes of such a superannuation scheme as is mentioned in the definition of “net earnings” in regulation 32(1),cthe name and address of the employer, anddhis work or identity number in the employment (if any).2A notification under paragraph (1) must be given within 14 days of the day on which the debtor leaves or commences (or recommences) the employment (as the case may be), or (if later) the day on which he is informed by the authority that the order has been made.Attachment of earnings orders: ancillary powers and duties of authority411Where the whole amount to which an attachment of earnings order relates has been paid (whether by attachment of earnings or otherwise), the authority by which it was made shall give notice of the fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order.2The authority by which an attachment of earnings order was made may, on its own account or on the application of the debtor or an employer of the debtor, make an order discharging the attachment of earnings order; and if it does so it shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order.3If an authority serves a copy of an attachment of earnings order in accordance with regulation 37(3), it shall (unless it has previously done so) also serve a copy of the order on the debtor.Priority as between orders421 Where an employer would, but for this paragraph, be obliged to make deductions on any pay-day under more than one attachment of earnings order, he shall adeal with the orders according to the respective dates on which they were made, disregarding any later order until an earlier one has been dealt with; andbdeal with any later order as if the earnings to which it relates were the residue of the debtor’s earnings after the making of any deduction to comply with any earlier order.2Subject to paragraph (3), where an employer would, but for this paragraph, be obliged to comply with one or more attachment of earnings order and with one or more deduction order, he shall deal with the orders according to the respective dates on which they were made in like manner as under paragraph (1).3An employer shall not deal with a deduction order made either wholly or in part in respect of the payment of a judgment debt or payments under an administration order until he has dealt with the attachment of earnings order or orders and any other deduction order.4In this regulation “deduction order” means an order under the Attachment of Earnings Act 1971 or section 31(2) (deductions from earnings orders) of the Child Support Act 1991. SCHEDULE 4DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDERTABLE ADEDUCTIONS FROM WEEKLY EARNINGS(1)(2)Net earningsDeduction rate %Not exceeding £350Exceeding £35 but not exceeding £653Exceeding £65 but not exceeding £905Exceeding £90 but not exceeding £1107Exceeding £110 but not exceeding £17512Exceeding £175 but not exceeding £25017Exceeding £25017 in respect of the first £250 and 50 in respect of the remainderTABLE BDEDUCTIONS FROM MONTHLY EARNINGS(1)(2)Net earningsDeduction rate %Not exceeding £1520Exceeding £152 but not exceeding £2603Exceeding £260 but not exceeding £3605Exceeding £360 but not exceeding £4407Exceeding £440 but not exceeding £70012Exceeding £700 but not exceeding £1,00017Exceeding £1,00017 in respect of the first £1,000 and 50 in respect of the remainderTABLE CDEDUCTIONS FROM DAILY EARNINGS(1)(2)Net earningsDeduction rate %Not exceeding £50Exceeding £5 but not exceeding £93Exceeding £9 but not exceeding £135Exceeding £13 but not exceeding £167Exceeding £16 but not exceeding £2512Exceeding £25 but not exceeding £3617Exceeding £3617 in respect of the first £36 and 50 in respect of the remainder

SCHEDULE 4 — DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

(1)	(2)
Net earnings	Deduction rate (percentage)
Not exceeding £75	0
Exceeding £75 but not exceeding £135	3
Exceeding £135 but not exceeding £185	5
Exceeding £185 but not exceeding £225	7
Exceeding £225 but not exceeding £355	12
Exceeding £355 but not exceeding £505	17
Exceeding £505	17 in respect of the first £505 and 50 in respect of the remainder
(1)	(2)
---	---
Net earnings	Deduction rate (percentage)
Not exceeding £300	0
Exceeding £300 but not exceeding £550	3
Exceeding £550 but not exceeding £740	5
Exceeding £740but not exceeding £900	7
Exceeding £900 but not exceeding £1,420	12
Exceeding £1,420 but not exceeding £2,020	17
Exceeding £2,020	17 in respect of the first £2,020 and 50 in respect of the remainder
(1)	(2)
---	---
Net earnings	Deduction rate (percentage)
Not exceeding £11	0
Exceeding £11 but not exceeding £20	3
Exceeding £20 but not exceeding £27	5
Exceeding £27 but not exceeding £33	7
Exceeding £33 but not exceeding £52	12
Exceeding £52 but not exceeding £72	17
Exceeding £72	17 in respect of the first £72 and 50 in respect of the remainder

SCHEDULE 5 — CHARGES CONNECTED WITH DISTRESS

1

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

2

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

3

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

Signed

Michael Heseltine — Secretary of State for the Environment — 10th March 1992

David Hunt — Secretary of State for Wales — 10th March 1992

Explanatory note

(This note is not part of the Regulations)

These Regulations make provision for the administration and enforcement of council tax in England and Wales under the Local Government Finance Act 1992 and related matters.

Regulation 2, in Part I, applies section 233 of the Local Government Act 1972 to the service of notices by or on behalf of the Common Council of the City of London under the Regulations and provides for the service of certain notices on persons whose name cannot, after reasonable enquiry, be ascertained.

Part II (regulations 3 to 6) is concerned with the giving and obtaining of information relevant to council tax. Relevant information may be exchanged between billing authorities in England and Wales and between those authorities and Scottish levying authorities.

Part III (regulations 7 to 12) relates primarily to exempt dwellings. Regulation 7 makes provision for cases where, because a dwelling is exempt or the billing authority has set a nil amount of council tax, no demand notice will be issued under Part V of the Regulations. It requires information to be given as to the valuation band shown as applicable to dwellings in proposed and final valuation lists and the reasons for any change of band between the proposed list and the final list. Regulation 8 requires billing authorities to take reasonable steps to ascertain whether dwellings in their area are chargeable or exempt. Regulation 9 provides for the assumptions which they are required to make after taking such steps. Regulation 10 requires authorities to notify persons of the assumptions made in their case. Regulation 11 requires persons who have received such notification to inform their billing authority when they have reason to believe that the status of their dwelling has changed. Regulation 12 enables a billing authority to obtain information sufficient to identify the person or persons who would be liable to pay council tax if the dwelling in question was not an exempt dwelling.

Part IV (regulations 13 to 16) relates to discounts. Regulation 14 requires billing authorities to take reasonable steps to ascertain discount entitlements and regulation 15 provides for the assumptions which they are required to make after taking such steps. Regulation 16 requires persons who have been notified in accordance with regulations for purposes connected with Part V of these Regulations of any discount assumption made in their case, to inform their billing authority when they have reason to believe that they are no longer entitled to a discount or that they are entitled to a discount of a lesser amount than that assumed.

Part V (regulations 17 to 31) is principally concerned with the billing of persons liable to council tax. It requires, amongst other matters, billing authorities to serve demand notices each year on liable persons (regulations 18 to 22) identifying the payments to be made in respect of council tax, and provides for the making of certain of such payments by instalments during the year (Part I of Schedule 1). Regulation 21 and Part II of Schedule 1 enable billing authorities to make schemes for payment by instalments in cases where rent is payable to them in respect of the dwelling concerned. Where a person fails to pay an instalment in accordance with Part I of Schedule 1 or a scheme under Part II of that Schedule, in certain cases the unpaid balance of the billing authority’s estimate of the chargeable amount for the year concerned will become payable immediately (regulation 23). Regulations 25 and 26 make provision for reduced amounts where there are lump sum or non-cash payments.

Regulations 27 and 28 provide for the billing of persons who are jointly and severally liable to pay council tax. Regulations 29 to 31 make provision for the collection of penalties imposed under paragraph 1 of Schedule 3 to the Act, restrict the grounds of appeal to a valuation tribunal with respect to estimates, and require the final adjustment of amounts payable under notices given under the Regulations.

Part VI (regulations 32 to 57) is concerned with the enforcement of sums due under Part V. Amounts payable to a billing authority which are unpaid are recoverable under a liability order made by a magistrates' court (regulation 34) following the making of which the billing authority may request certain information of the debtor as to his employment or income (regulation 36), make an attachment of earnings order (regulations 37 to 43 and Schedules 3 and 4), an attachment of allowances order (regulation 44), levy distress (regulation 45 and Schedule 5), apply for the commitment of the debtor to prison (regulations 47 and 48), prove the debt in insolvency (regulation 49), or apply for a charging order (regulation 50). Regulation 53 contains provisions about the admissibility of computer-generated evidence before magistrates' courts in proceedings under Part VI. Regulation 54 applies the relevant provisions of Part VI, with modifications, to cases of joint and several liability. Amounts payable by way of repayment are recoverable in a court of competent jurisdiction (regulation 55).

Regulation 56 makes provision for offences in the event of failure of the debtor to supply information, or of an employer to comply with an attachment of earnings order or to provide certain information relevant to the order or to an attachment of allowances order (or to deductions under such orders) in accordance with the Regulations. Regulation 57 precludes matters which can be raised by way of appeal to a valuation tribunal under section 16 of the Act being raised in proceedings for recovery under Part VI, and provides for the case where the amounts required under a notice under Part V are adjusted after a liability order has been made.

Part VII (regulation 58) makes provision for the enforcement of outstanding liabilities and other aspects of administration with respect to council tax or penalties which remain outstanding on death.

Footnotes

[^f00001]: 1992 c. 14. See section 116(1) for the definition of “prescribed”.

[^f00002]: 1972 c. 70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c. 57), Schedule 2.

[^f00005]: See the Council Tax (Exempt Dwellings) Order 1992 (S.I. 1992/558).

[^f00006]: See the definition in section 4(2) of the Local Government Finance Act 1992.

[^f00007]: 1992 c. 4. Section 131 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 4.

[^f00008]: 1992 c. 5; section 138 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 19.

[^f00009]: 1954 c. 12.

[^f00010]: See paragraphs 10A and 11(2)(d) of Schedule 11 to the Local Government Finance Act 1988, as inserted and substituted respectively by the Local Government Finance Act 1992, Schedule 13, paragraph 88(9) and (11).

[^f00012]: 1992 c. 4.

[^f00013]: 1894 c. 60. The definition of “fishing boat” in section 370 was amended by the Merchant Shipping Act 1970 (c. 36), Schedule 5 and the definition of “seaman” in section 742 was amended by paragraph 4 of Schedule 3 to that Act.

[^f00014]: 1980 c. 43.

[^f00015]: 1971 c. 32.

[^f00016]: 1991 c. 48.

[^f00019]: See section 39(1) of the Local Government Finance Act 1992.

[^f00020]: 1989 c. 42. See the Local Authorities (Members' Allowances) Regulations 1991 (S.I. 1991/351).

[^f00021]: 1972 c. 70. Section 175 was amended by section 25 of the Local Government, Planning and Land Act 1980 (c. 65) and by the Local Government and Housing Act 1989, Schedule 11, paragraph 27.

[^f00024]: S.I. 1981/552.

[^f00025]: 1982 c. 48.

[^f00026]: 1986 c. 45.

[^f00027]: 1972 c. 61; section 6 of the Act was amended by the Supreme Court Act 1981 (c. 54), Schedule 5, and the County Courts Act 1984 (c. 28), Schedule 2, paragraph 18.

[^f00028]: 1925 c. 21; section 49(1)(g) was inserted by the Charging Orders Act 1979 (c. 53), section 3(3), and amended by the Drug Trafficking Offences Act 1986 (c. 32), section 39(2), the Criminal Justice Act 1988 (c. 33), Schedule 15, paragraph 6 and regulation 45(5) of the Community Charges (Adminsitration and Enforcement) Regulations 1989 (S.I. 1989/438).

[^f00029]: S.I. 1970/231, to which there are amendments not relevant to these Regulations.

[^f00030]: 1992 c. 5. Section 138 is amended by the Local Government Finance Act 1992, Schedule 9, paragraph 19.

[^f00032]: 1992 c. 4.

[^f00033]: 1894 c. 60. The definition of “fishing boat” in section 370 was amended by the Merchant Shipping Act 1970 (c. 36), Schedule 5 and the definition of “seaman” in section 742 was amended by paragraph 4 of Schedule 3 to that Act.

Editorial notes

[^key-01953e9e0b44e8f39859bfa051090b24]: Reg. 37 in force at 1.4.1992, see reg. 1(1)

[^key-025c56ae586a4d8acc6398a3ef19edc7]: Reg. 57 in force at 1.4.1992, see reg. 1(1)

[^key-05cfb227422a0c9ffefb75e7dc97cd60]: Reg. 31 in force at 1.4.1992, see reg. 1(1)

[^key-0c094d8f71afb51db0f4f52f8ec08f69]: Reg. 38 in force at 1.4.1992, see reg. 1(1)

[^key-134fa926788ce7581e2b9d0aab53bece]: Reg. 10 in force at 1.4.1992, see reg. 1(1)

[^key-167219475c76a69d6d21c095699eaffa]: Reg. 16 in force at 1.4.1992, see reg. 1(1)

[^key-1d576109ff66fe39834cc0773191e1b0]: Sch. 1 para. 1 in force at 1.4.1992, see reg. 1(1)

[^key-21dae1a5cd7e4f32811781f30d106756]: Reg. 33 in force at 1.4.1992, see reg. 1(1)

[^key-27ddb0eaaab0f3b3083e112a6613d2d6]: Reg. 25 in force at 1.4.1992, see reg. 1(1)

[^key-29a5df68e22085bbfe6d74c34936a375]: Sch. 1 para. 6 in force at 1.4.1992, see reg. 1(1)

[^key-2a6f88ca1ffa7b123986d8f82fd58822]: Reg. 22 in force at 1.4.1992, see reg. 1(1)

[^key-2cb6fbabd59e6e4d642ff42ae573a5ed]: Reg. 2 in force at 1.4.1992, see reg. 1(1)

[^key-2f35ea922fcd4253b67fe805f94316f5]: Reg. 40 in force at 1.4.1992, see reg. 1(1)

[^key-382e54dbbfe5bf3d51d15aeab89899da]: Sch. 3 in force at 1.4.1992, see reg. 1(1)

[^key-3891925cc4c42497a4d9abb7fa17d517]: Reg. 29 in force at 1.4.1992, see reg. 1(1)

[^key-38eaccbf5d702ca9729c0fbb84237a0e]: Sch. 1 para. 9 in force at 1.4.1992, see reg. 1(1)

[^key-3a0fdcc1c0586e3e34fca0985e7e09c1]: Reg. 51 in force at 1.4.1992, see reg. 1(1)

[^key-436d7254b7f7cf545a86261d20894bde]: Reg. 24 in force at 1.4.1992, see reg. 1(1)

[^key-44983fd3702e169708bb7774974e1da4]: Reg. 55 in force at 1.4.1992, see reg. 1(1)

[^key-44c4c9f6b7315405dc0aa7af6dcf6b10]: Reg. 39 in force at 1.4.1992, see reg. 1(1)

[^key-4b41d3528b16e9e521f78ee8a1e5c368]: Reg. 8 in force at 1.4.1992, see reg. 1(1)

[^key-4ed77e0f043f4fa911d812bdf60f4b91]: Reg. 32 in force at 1.4.1992, see reg. 1(1)

[^key-573c75efd3abd868e6960f19c81b9080]: Reg. 1 in force at 1.4.1992, see reg. 1(1)

[^key-5e3b67bf1c8b63b71f335858415c4d46]: Reg. 34 in force at 1.4.1992, see reg. 1(1)

[^key-5ebe79338a6092118a8ebf54fa901fcd]: Reg. 49 in force at 1.4.1992, see reg. 1(1)

[^key-5f3b7ab4dee890a4b9f973123f195ddc]: Sch. 1 para. 4 in force at 1.4.1992, see reg. 1(1)

[^key-635f5e96b35e24629b1ec56ab680c610]: Reg. 18 in force at 1.4.1992, see reg. 1(1)

[^key-63d47706d6b89b9392c6cedf3540f5a6]: Reg. 35 in force at 1.4.1992, see reg. 1(1)

[^key-66c11a3b50c9ac01fb43c46e1973394f]: Reg. 23 in force at 1.4.1992, see reg. 1(1)

[^key-6d2649509396ac56a605e82a54946e08]: Reg. 13 in force at 1.4.1992, see reg. 1(1)

[^key-6f232331774f61d522c58080e68cf3bb]: Sch. 1 para. 5 in force at 1.4.1992, see reg. 1(1)

[^key-77b8e5b5e6ed5e6877336c5ffb1f20ce]: Reg. 41 in force at 1.4.1992, see reg. 1(1)

[^key-7847bec78e715fac16668b8c7e949aa9]: Reg. 54 in force at 1.4.1992, see reg. 1(1)

[^key-79de8c7e7f79ec9fd9e249c913c5fa87]: Reg. 36 in force at 1.4.1992, see reg. 1(1)

[^key-88cd6ed6fd2ce22e7e6b57976bba9413]: Reg. 20 in force at 1.4.1992, see reg. 1(1)

[^key-8cc767ec7413fd7ad11e473c09f76558]: Sch. 1 para. 8 in force at 1.4.1992, see reg. 1(1)

[^key-9897ac7114654ebdfe233b59a98a3302]: Reg. 5 in force at 1.4.1992, see reg. 1(1)

[^key-a0246c6feecd6cdd1593fe059659492b]: Reg. 47 in force at 1.4.1992, see reg. 1(1)

[^key-a0315b6fc556c4e40afde31c94645c98]: Reg. 30 in force at 1.4.1992, see reg. 1(1)

[^key-a2f921d3b317e4705837c7affb63cfd4]: Reg. 52 in force at 1.4.1992, see reg. 1(1)

[^key-a361fbb56a48ae4fc23bec779333d9c1]: Sch. 1 para. 3 in force at 1.4.1992, see reg. 1(1)

[^key-a65033db36192e0293c8bcbe05b6d50d]: Reg. 50 in force at 1.4.1992, see reg. 1(1)

[^key-b7d2e125a89fac50a6744ddd051ea4be]: Reg. 26 in force at 1.4.1992, see reg. 1(1)

[^key-bd3315434f2c99b6cc6edbf719273d82]: Sch. 1 para. 10 in force at 1.4.1992, see reg. 1(1)

[^key-bff705ecc8d132b3e7db234fb3e033d2]: Sch. 1 para. 11 in force at 1.4.1992, see reg. 1(1)

[^key-c44e4abc78ecd8bed2a74c2dd826554b]: Reg. 6 in force at 1.4.1992, see reg. 1(1)

[^key-c8a53436237bfcd55ff75db10b19a77f]: Reg. 12 in force at 1.4.1992, see reg. 1(1)

[^key-cb0cc9eb051069363d79bbd8eca4439f]: Sch. 1 para. 7 in force at 1.4.1992, see reg. 1(1)

[^key-d18bbf878e649e16e06f0e7510f1734d]: Reg. 48 in force at 1.4.1992, see reg. 1(1)

[^key-d3e9cdec19f65d659cc8150f7585efa5]: Reg. 3 in force at 1.4.1992, see reg. 1(1)

[^key-d9ee9a393a1cb7b039952e4a6bfbbd20]: Reg. 56 in force at 1.4.1992, see reg. 1(1)

[^key-da4a0ae208a9b6beef5e49d468c5eb45]: Reg. 58 in force at 1.4.1992, see reg. 1(1)

[^key-e5465a1d140441ceaaf20f0d4bab392d]: Reg. 9 in force at 1.4.1992, see reg. 1(1)

[^key-e6f12c50258473761eac4ae86e9ad0c3]: Sch. 1 para. 2 in force at 1.4.1992, see reg. 1(1)

[^key-e800fdf8fc9391c451be6a1690460f31]: Reg. 7 in force at 1.4.1992, see reg. 1(1)

[^key-eb951abeaaddde84b548f3ac1adcc86d]: Reg. 44 in force at 1.4.1992, see reg. 1(1)

[^key-ed0ca33a0f6bf34fd7cb9a8b568da3c4]: Reg. 21 in force at 1.4.1992, see reg. 1(1)

[^key-ee64713de6ececb848043384c176ea98]: Reg. 15 in force at 1.4.1992, see reg. 1(1)

[^key-ef342864651e244f4fe37f1d3eb08f9b]: Reg. 43 in force at 1.4.1992, see reg. 1(1)

[^key-f3922912f1c709f8b76d62aea62f3bcc]: Reg. 11 in force at 1.4.1992, see reg. 1(1)

[^key-f50b3afd02df1f2c41f84c7b03dc94d6]: Reg. 53 in force at 1.4.1992, see reg. 1(1)

[^key-f67c15f2e739102323bdb8f25c3a5d67]: Reg. 17 in force at 1.4.1992, see reg. 1(1)

[^key-eb42b5f7001a5f8c3f46781a0b16c592]: Words in reg. 1(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 3

[^key-849109953eac19ee8494873724786060]: Words in reg. 2(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 4

[^key-fa6e3c53b4bafa2c9e7715671d408f42]: Reg. 3(3) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 5

[^key-950a54ee5f38e457d282524b2600abc7]: Reg. 4 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 6

[^key-5d6d827d5cf6b08afe7fa9f6f378cd53]: Reg. 7(3A) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(c)

[^key-3952d661781c5ad72d96621be8bd72ad]: Words in reg. 7(1) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(a)

[^key-7a527c4458505feda26db9a3ac2c8e62]: Words in reg. 7(3) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(b)

[^key-c85910f4f0a15c7027184e5e8d1995c9]: Reg. 7(4)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(d)

[^key-7761657b29a32743161d8a6ab3ea76a9]: Words in reg. 7(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 7(b)

[^key-a6f584c133c37adb669cf83ad724aeb7]: Reg. 10(6) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 8

[^key-a2e4b14f9dfce705e455eba4ced0282b]: Words in reg. 17(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(a)

[^key-d4b7e67eaf27066c6b1a8075d4dc3171]: Reg. 17(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(b)

[^key-6dd4e0cd93ce4876e0362abcdaee0cfa]: Reg. 17(5) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(c)

[^key-b2fb9766672b0d5e087d1eb63035ea8f]: Reg. 19 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 10

[^key-e22474e6ff30e16f6e702bccb39a29ff]: Reg. 27 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 11

[^key-58c8d1b275b9b8a545d9829d12d2e26e]: Reg. 32(5) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 13

[^key-32ffda1128d3f64bb96624963459e45c]: Words in reg. 34(1) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 15

[^key-818ae8813a5a54872489efa3b069699d]: Words in reg. 38(1)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-360b8e162da78bdd501ab5e3fe77261d]: Words in reg. 38(1)(b) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-cb2a533f74614986f4a68140f1ce4ad5]: Words in reg. 38(2)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(b)

[^key-4fce9d48271bbe7903621eb8e141fe17]: Words in reg. 38(2)(b)(i) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(c)

[^key-fc9fe4507e564d5498a8ece7dba6bed9]: Reg. 42 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 17

[^key-6ee443a52752855eae52207d800d8bc7]: Reg. 54(3A) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 18

[^key-462f0ca6a43a3275061abe165f2e188d]: Words in reg. 57(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 19(b)

[^key-6d69998250d19223d66d87a3fbc3efb3]: Words in reg. 57(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 19(a)

[^key-f746ff077d5c77580a4fdb6fe11f7a5e]: Words in Sch. 1 para. 2(3)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(i)

[^key-ca50d103c94f920d1861856e1755ebd6]: Words in Sch. 1 para. 2(3)(b) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(ii)

[^key-a7b9f5b151705197ee92d44259540ae9]: Regs. 28, 28A substituted for reg. 28 (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 12

[^key-1dcf4a901e303f64f1c7deee991bebb7]: Sch. 1 para. 4A inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(b)

[^key-99db32b957794e9c3778085ad8a3c9a9]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(2)

[^key-3f498a589810d0bd31a61a58b9bd61f0]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 17

[^key-eebb785e3c9af217da748f24eb5b8c3f]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(a)

[^key-498ddbf8c1838d4c4262b9da64e6ecd0]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(b)

[^key-9315d4aaf22c82992667fa2c85d26c20]: Words in Sch. 3 substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 16(1)(c)

[^key-005eaff83662f692838297392df2a366]: Word in Sch. 1 para. 8(5)(c) omitted (24.12.1992) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(c)

[^key-9c304e8a78e7d03fdf9ccef914af5cb9]: Words in Sch. 1 para. 10(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(i)

[^key-a545a450429f78ee0a5a7482fdfa5142]: Sch. 1 para. 10(1)(h) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(iii)

[^key-daf0d98757d544f2cb90af27069dae6e]: Word in Sch. 1 para. 10(1)(f) omitted (24.12.1992) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(d)(ii)

[^key-8ee407ec30b8c2e00c38392b28bb6c1b]: Reg. 17(1A)(1B) inserted (15.2.1993) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(b)

[^key-db997c2c384f4ed10a874def4d9b1f2f]: Words in reg. 17(1) omitted (15.2.1993) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(a)