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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 No. 22 URL: http://www.bailii.org/uk/legis/num_reg/1995/uksi_199522_en.html |
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Statutory Instruments
COUNCIL TAX, ENGLAND AND WALES
Made
8th January 1995
Laid before Parliament
10th January 1995
Coming into force
Regulation 5
1st February 1995
Remainder
1st April 1995
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 on them by section 113(1) of, and paragraphs 1(1) and 2(2) of Schedule 2 and paragraph 5 of Schedule 4 to, the Local Government Finance Act 1992(1), and of all other powers enabling them in that behalf, hereby make the following Regulations:
1.-(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995.
(2) Regulation 2 (in so far as it relates to regulation 5) and regulation 5 shall come into force on 1st February 1995 and all other Regulations shall come into force on 1st April 1995.
2. The Council Tax (Administration and Enforcement) Regulations 1992(2) shall be amended in accordance with the following provisions of these Regulations.
3. In regulation 6, sub-paragraph (b) and the word "or" immediately preceding that sub-paragraph are deleted.
4. In paragraph (3) of regulation 38, the words from "or by reason of the repayment" to "for any purpose" are deleted.
5. In Schedule 1-
(a)at the beginning of sub-paragraph (3) of paragraph 2, there are inserted the words "Subject to sub-paragraph (7),";
(b)in paragraph 2, after sub-paragraph (6) there is inserted the following sub-paragraph-
"(7) If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.";
(c)in sub-paragraph (1) of paragraph 3, after the words "instalment of less than £5" there are inserted the words "notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)";
(d)in sub-paragraph (3) of paragraph 3, for "Paragraph 2(5) and (6)" there is substituted "Paragraph 2(5), (6) and (7)".
6. In Schedule 1, in paragraph 10-
(a)at the beginning of sub-paragraph (4), there are inserted the words "Subject to sub-paragraph (6A),";
(b)in sub-paragraph (6), after paragraph (a) there is inserted the following paragraph-
"(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"
(c)after sub-paragraph (6), there is inserted the following sub-paragraph-
"(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.".
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
6th January 1995
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under-Secretary of State, Welsh Office
8th January 1995
(This note is not part of the Regulations)
These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992.
Regulation 6 is amended by the deletion of sub-paragraph (b) because by virtue of the constitution of police authorities as corporate bodies under the Police and Magistrates' Courts Act 1994 (c. 29) no local authority will obtain information in its capacity as a constituent council of a police authority, and because no billing authority has had this capacity in relation to a police authority.
Regulation 38 is amended to provide that for the purpose of calculating the sum to be deducted under an attachment of earnings order, the employer shall disregard any deduction from the debtor's earnings made by reason of the repayment by the debtor of a loan made to him by the employer.
Schedule 1 to the Regulations is amended to provide that-
(a)where the calculation of instalments would produce an instalment of less than £5, the demand notice may require the amount of the first instalment to be the sum of the amounts which would otherwise be the first and second instalments; and
(b)where a billing authority revises its estimate of a person's council tax liability, it shall, in adjusting the remaining instalments, take into account any amounts paid before the day on which the adjustment takes effect which were due to be paid after that day.
