(1) Regulation 1(2) of the 1991 Regulations is amended by the insertion –
(a) after the definition of “the Act”, of the following definition –
“the 1989 Regulations ” means the Community Charges (Administration and Enforcement) Regulations 1989;
and
(b) after the definition of “specific grants”, of the following definitions –
“substitute amount” means an amount set by an authority in respect of its community charges for the financial year beginning on 1st April 1991 under section 35 of the Act as a result of the making by the authority of a substitute calculation or of the issue to it of a substitute precept pursuant to section 107(1) or (2) of the Act;
“substitution notice” means a notice given under regulation 26(2) of, or paragraph 7(2)(b) of Schedule 1 or paragraph 4(2) of Schedule 2 to, the 1989 Regulations to a person in respect of his liability to pay an amount under a community charge demand notice in respect of the financial year beginning on 1st April 1991, and which is so given –
solely in consequence of the setting of a substitute amount; or
solely in consequence of the setting of a substitute amount and such substitution as is mentioned in sub-paragraph (b)(i) in the definition of “adjustment notice” in this paragraph or such substitution and alteration as are mentioned in sub-paragraph (b)(ii) of that definition,
and a notice is given –
solely in consequence of the matter referred to in sub-paragraph (a) notwithstanding that a consequential alteration falls to be made to the amount described in paragraph 11 of Part II of Schedule 1 to these Regulations or a consequential adjustment falls to be made to the amount described in paragraph 12 or 13 of that Part; or
solely in consequence of the matters referred to in sub-paragraph (b) notwithstanding that a consequential adjustment falls to be made to the amount described in the said paragraph 12 or 13;
“the Substitute Charges Regulations ” means the Community Charges (Notices) (Substitute Charges) (England) Regulations 1991
(2) Regulation 3 of the 1991 Regulations is amended –
(a) in paragraph (1), by the substitution for the words “A community charge” of the words “Subject to paragraph (1A), a community charge”; and
(b) by the insertion after paragraph (1) of the following paragraph –
(1A) Paragraph (1) applies in relation to community charge demand notices issued as mentioned in regulation 2(a) of the Substitute Charges Regulations with the modifications specified in paragraph 1 of Schedule 1 to those Regulations.
(3) Regulation 4 of the 1991 Regulations is amended –
(a) in paragraph (1), by the insertion at the end of sub-paragraph (a) of the words “or a substitution notice is invalid because it does not comply with regulation 3(1) of the Substitute Charges Regulations”; and
(b) in paragraph (2), by the substitution for the words “regulation 3” of the words “regulation 3 of these Regulations or, as the case may be, regulation 3(1) of the Substitute Charges Regulations”.
(4) Regulation 5(1) of the 1991 Regulations is amended by the insertion after the words “regulation 3” of the words “of these Regulations or their duty under regulation 3 of the Substitute Charges Regulations to have matters contained in a substitution notice and to supply information with such a notice”.
(5) Part I of Schedule 1 to the 1991 Regulations is amended –
(a) in Forms A, B, C and D, under the heading “ Reminder ”, by the insertion after the words “ earlier demand notice ” of the words “ or adjustment notice ”;and
(b) in form D, in the paragraph preceeding the paragraph headed “ Reminder ” , by the insertion –
(i) after the words “ adjustment notice ”, of the words “ or a substitution notice ”;
(ii) after the words “ being an amount ”, of the words “ previously set or, being an amount ”; and
(iii) after the words “ Act 1991 ,”, of the words “ having effect as if so set ,”.