Statutory Instrument 1992 No. 613

      The Council Tax (Administration and Enforcement) Regulations 1992


      © Crown Copyright 1992

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STATUTORY INSTRUMENTS

1992 No. 613

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Administration and Enforcement) Regulations 1992

Made 10th March 1992
Laid before Parliament 11th March 1992
Coming into force 1st April 1992


ARRANGEMENT OF REGULATIONS

PART I
General
1.  Citation, commencement and interpretation
2.  Service of notices
PART II
Information: General
3.  Information from residents, etc.
4.  Information from public bodies
5.  Information as to deaths
6.  Use of information by billing authority
PART III
Exempt Dwellings, Etc.
7.  Information for owners of exempt dwellings, etc.
8.  Inquiries as to dwellings
9.  Assumptions as to dwellings
10.  Notification of assumption
11.  Correction of assumptions
12.  Information relating to exempt dwellings, etc.
PART IV
Discounts
13.  Interpretation of Part IV
14.  Ascertainment of entitlement to discount
15.  Assumptions as to discount
16.  Correction of discount assumptions
PART V
Billing
17.  Interpretation and application of Part V
18.  The requirement for demand notices
19.  Service of demand notices
20.  Demand notices: payments required
21.  Council tax: payments
22.  Notices: further provision
23.  Failure to pay instalments
24.  Payments: adjustments
25.  Lump sum payments
26.  Non-cash payments
27.  Joint and several liability
28.  Joint and several liability: further provision
29.  Collection of penalties
30.  Appeals in relation to estimates
31.  Demand notices: final adjustment
PART VI
Enforcement
32.  Interpretation and application of Part VI
33.  Liability orders: preliminary steps
34.  Application for liability order
35.  Liability orders: further provision
36.  Duties of debtors subject to liability order
37.  Making of attachment of earnings order
38.  Deductions under attachment of earnings order
39.  Attachment of earnings order: ancillary powers and duties of employers and others served
40.  Attachment of earnings orders: duties of debtor
41.  Attachment of earnings orders: ancillary powers and duties of authority
42.  Priority between attachment of earnings orders
43.  Attachment of earnings orders: persons employed under the Crown
44.  Attachment of allowances orders
45.  Distress
46.  Appeals in connection with distress
47.  Commitment to prison
48.  Committment to prison: further provision
49.  Insolvency
50.  Charging orders
51.  Charging orders: further provision
52.  Relationship between remedies
53.  Magistrates' courts
54.  Joint and several liability: enforcement
55.  Repayments
56.  Offences
57.  Miscellaneous provisions
PART VII
Miscellaneous
58.  Outstanding liabilities on death

SCHEDULES

  1.  Council tax instalment schemes

  2.  Forms of liability order and of warrant of commitment

  3.  Form of attachment of earnings order

  4.  Deductions to be made under attachment of earnings order

  5.  Charges connected with distress

 

Explanatory Note


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Prepared 20th September 2000