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STATUTORY INSTRUMENTS
1992 No. 219
COMMUNITY CHARGES, ENGLAND AND WALES
The Community Charges (Administration and Enforcement) (Amendment) Regulations 1992
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Laid before Parliament
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12th February 1992
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Coming into force
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1st April 1992
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The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred upon them by sections 143(1) and 146(6) of, and paragraphs 1, 3(3)(b), 5(1) to (3) and 28 of Schedule 4 to, the Local Government Finance Act 1988[1], and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Community Charges (Administration and Enforcement) (Amendment) Regulations 1992 and shall come into force on 1st April 1992.
Application of Regulations
2. The amendments specified in regulations 4, 6, 7 and 8 apply in relation to attachment of earnings orders made on or after 1st April 1992.
Amendment of Regulations
3. The Community Charges (Administration and Enforcement) Regulations 1989[2] are amended in accordance with the following provisions of these Regulations.
Attachment of earnings: definitions
4. In regulation 27— (a) in paragraph (1), for the definition of "earnings" there is substituted the following definition—
>\
""earnings" means sums payable to a person—
(a) 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); or
(b) by way of statutory sick pay, earnings, they shall not be treated as such:(i) sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom;
(ii) pay or allowances payable to the debtor as a member of Her Majesty's forces;
(iii) allowances or benefit payable under any enactment relating to social security;
(iv) allowances payable in respect of disablement or disability; and
(v) wages payable to a person as a seaman, other than wages payable to him as a seaman of a fishing boat;"
(b) in paragraph (1), in the definition of "net earnings", for sub-paragraph (b) there are substituted the following sub-paragraphs—
"(b) primary Class 1 contributions under Part I of the Social Security Act 1975[3]; and
(c) amounts 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 sums—(i) 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, or
(ii) to the personal representatives or the widows, relatives or dependants of such persons on their death or otherwise,"
; and
(c) after paragraph (1) there is inserted the following paragraph—" (1A) In sub-paragraph (v) of the definition of "earnings" in paragraph (1) above, expressions used in the Merchant Shipping Act 1894[4] have the same meanings as in that Act."
.
Application for liability order
5. In paragraph (3) of regulation 29, for the words "two years" there are substituted the words "six years".
Prescribed form of attachment of earnings orders
6.—(1) For paragraph (2) of regulation 32 there is substituted the following paragraph—" (2) An order under this regulation—(a) shall be in the form specified as (and accordingly contain the matters specified in) form D in Schedule 3; and
(b) shall remain in force until discharged under regulation 36(2) or the whole amount to which it relates has been paid (whether by attachment of earnings or otherwise)."
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(2) There is inserted after form C in Schedule 3 the form set out in Schedule 1 to these Regulations.
Deductions under attachment of earnings order
7.—(1) In regulation 33— (a) there are inserted at the beginning of paragraph (1) the words "Subject to paragraphs (1A) and (1B),";
(b) in sub-paragraph (a) of paragraph (1), for the words after "weekly" there are substituted the words "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;";
(c) in sub-paragraph (b) of paragraph (1), for the words after "monthly" there are substituted the words "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;";
(d) in sub-paragraph (c) of paragraph (1)— (i) in paragraph (ii), for the words "the sum" there are substituted the words "the percentage or percentages"; and
(ii) or paragraph (iii) there is substituted the following paragraph—
"(iii) Calculating 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."
;
(e) there are added after paragraph (1) the following paragraphs—" (1A) Where 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—(a) where the amount advanced would otherwise have been paid on a single pay-day, the sum which would have been deducted on that day in accordance with paragraph (1) if the amount advanced had been the amount of net earnings on that day; or
(b) where 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—(i) an equal proportion of the amount advanced had been paid on each of those days; and
(ii) the net earnings of the debtor on each of those days had been an amount equal to that proportion.
(1B) Where the amount payable to the debtor on any pay-day is reduced by reason of an earlier advance of pay or by reason of the repayment by the debtor of a loan made to him by his employer for any purpose, the net earnings of the debtor on that day shall, for the purposes of paragraph (1), be the amount defined in regulation 27(1) less the amount of the deduction."
;
(f) there is inserted at the beginning of paragraph (2) the words "Subject to paragraphs (2A) and (2B),";
(g) in paragraph (2)— (i) in sub-paragraph (b), for the words "the sum" there are substituted the words "the percentage or percentages"; and
(ii) for sub-paragraph (c)there is substituted the following sub-paragraph—
"(c) calculating 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."
;
(h) there are added after paragraph (2) the following paragraphs—" (2A) Where the debtor's earnings are payable as mentioned in paragraph (2), and the amount to be paid to the debtor on any pay-day includes an advance 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—
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where—
A 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; and
D 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.
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(2B) Paragraph (1B) applies in relation to paragraph (2) as it applies in relation to paragraph (1)."
;
(i) in paragraph (3)— (i) there are substituted for the words "paragraphs (1) and (2)", in both places where they occur, the words "paragraphs (1), (1A), (1B), (2), (2A) and (2B)";
(ii) in sub-paragraph (a)(ii) after the words "net earnings" there are added the words "or, where on any pay-day an amount advanced is also paid, 20 percent. of the aggregate of the net earnings and the amount advanced"; and
(iii) after sub-paragraph (b) there are inserted the words "and paragraph (1B) shall apply in relation to sub-paragraph (a)(ii) above as it applies in relation to paragraph (1).";
(j) in sub-paragraph (b) of paragraph (4) for the words "taking the sum" there are substituted the words "ascertaining the percentage or percentages"; and
(k) for sub-paragraph (c) there is substituted the following sub-paragraph—
"(c) calculating 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)."
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(2) For Schedule 4 there is substituted the Schedule set out in Schedule 2 to these Regulations.
Attachment of earnings orders: duties of debtor
8. In paragraph (1) of regulation 35, for sub-paragraph (b) there is substituted the following sub-paragraph—
"(b) the deductions and (so far as he is able) expected deductions from such earnings—(i) in respect of income tax;
(ii) in respect of primary class 1 contributions under Part I of the Social Security Act 1975; and
(iii) for the purposes of such a superannuation scheme as is mentioned in the definition of "net earnings" in regulation 27(1);"
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Michael Heseltine
Secretary of State for the Environment
10th February 1992
David Hunt
Secretary of State for Wales
11th February 1992
Notes:
[1] 1988 c. 41; paragraph (ee) was inserted in paragraph 1(1) of Schedule 4 by S.I. 1989/438, regulation 60(2). back
[2] S.I. 1989/438; relevant amending instruments are S.I.1989/712, 1057 and 2274 and 1990/2475. back
[3] 1975 c. 14; see sections 1(2) and 4. Relevant amendments were made by the Social Security Pensions Act 1975 (c. 60), Schedule 4,paragraph 36 and Schedule 5, the Education (School-leaving Dates) Act 1976 (c. 5), section 2(4), the Social Security Act 1979 (c. 18), section 14(1) and Schedule 3, paragraph 4, the Social Security and Housing Benefits Act 1982 (c. 24), Schedule 5, the Social Security Act 1985 (c. 53), sections 7(1) and (2) and 8(1), the Social Security Act 1986 (c. 50), section 74 and Schedule 10, paragraph 104, the Social Security Act 1989 (c. 24), section 1, Schedule 7, paragraph 2 and Schedule 9 and S.I. 1989/675. back
[4] 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. back
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