The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

• Citation: S.I. 1996/1880
• Sections: 76

Section 1 Title, commencement and interpretation

(1) This Order may be cited as the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 and shall come into force on the day immediately following the day on which it is made.

(2) In this Order, “contractor” means any person to whom an authorisation is given by virtue of Part II, Part IV or Part VI of this Order, and includes the employees of that person.

Section 2 Interpretation of Part

(1) In Parts II and III of this Order—

“ the Act ” means the Local Government Finance Act 1992 ;

“authority” means a local authority which is a billing authority for the purposes of Part I of the Act;

“ the Regulations ” means the Council Tax (Administration and Enforcement) Regulations 1992 , and any reference to a regulation is to be construed as a reference to a regulation of those regulations; and

“the Schedule” means Schedule 1 to the Regulations.

(2) Subject to any provision to the contrary made in this Order—

(a) the expressions “chargeable amount”, “demand notice”, “joint taxpayers”, “liable person” and “Part II scheme” have the same meanings in Parts II and III of this Order as in Part V of the Regulations;

(b) the expressions “debtor” and “liability order” have the same meanings in Parts II and III of this Order as in Part IV of the Regulations; and

(c) any other expressions used in Part II or Part III of this Order which are also used in the Regulations have the same meaning as they have in the Regulations.

Section 3 Functions of local authorities

The functions of an authority conferred by or under the Act and the Regulations in relation to the administration and enforcement of council tax may, to the extent provided for in this Part and subject to the provisions of Part VIII and article 73 of this Order, be exercised by, or by the employees of, such person (if any) as may be authorised to exercise them by the authority whose functions they are.

Section 4 Notices

Where under an authorisation given by virtue of this Part a contractor is authorised to serve any notice which is required or authorised by the Regulations to be served on any person, the contractor may also be authorised—

(a) subject to articles 64, 65 and 66, to determine the form and the manner of service of the notice in question;

(b) to determine any period which is required or authorised by the Regulations to be specified in the notice; and

(c) where the notice requires the person on whom the notice is served to make a payment, to accept any amount paid in compliance with the notice.

Section 5 Information about properties

(1) In this article, “listing officer” means the person appointed for an authority in accordance with section 20 of the Act (listing officers).

(2) An authority may authorise a contractor to exercise the functions of—

(a) supplying any information which relates to property and is requested in a notice served under section 27(1) of the Act (information about properties); and

(b) determining whether, in the course of the exercise of any functions of the authority, any information coming to the notice of the contractor would assist a listing officer in carrying out any of his functions, and supplying such information to the listing officer in compliance with section 27(6) of the Act.

Section 6 Information from residents, etc.

An authority may authorise a contractor to exercise the functions of—

(a) requesting the person who appears to be the resident, owner or managing agent of a particular dwelling to supply information for the purposes of identifying the person who is liable to pay council tax in relation to the dwelling;

(b) specifying in the request the form in which the information is to be supplied; and

(c) identifying the person who is, or is in its opinion, liable (whether solely or jointly and severally) to pay council tax in relation to the dwelling.

Section 7 Information from public bodies

For the purpose of carrying out its functions under Part I of the Act (Council Tax: England and Wales), an authority may authorise a contractor to request any public body or public officer mentioned in regulation 4 to supply information in accordance with that regulation.

Section 8 Inquiries as to dwellings

An authority may authorise a contractor as regards each financial year commencing with the financial year beginning on 1st April 1993, to take such steps as the contractor considers reasonable to ascertain whether any dwellings in the authority’s area will be or were exempt dwellings for any period during the year.

Section 9 Assumptions as to dwellings

An authority may authorise a contractor who is authorised to take such steps as are mentioned in article 8 to exercise the functions of—

(a) determining whether there is reason to believe that a particular dwelling will be or was an exempt dwelling for any period in a financial year; and

(b) making the assumption that the dwelling will be or was either a chargeable dwelling or an exempt dwelling for the period in question.

Section 10 Notification of assumption and billing particulars

An authority may authorise a contractor to exercise the functions—

(a) of giving notice of an assumption made as mentioned in article 9(b);

(b) of preparing and supplying with such notice a statement of the matters specified in regulation 10(3); and

(c) for the purpose of such statement, of making the assumption mentioned in regulation 10(4).

Section 11 Information relating to exempt dwellings, etc.

(1) An authority may authorise a contractor to exercise the function of requesting the person who appears to be the resident, owner or managing agent of a particular dwelling to—

(a) supply information for the purposes of identifying the person who, in respect of any period specified in the notice, is or will be liable to pay council tax in relation to the dwelling, or would be so liable if the dwelling were not or had not been an exempt dwelling; and

(b) supply the information in any form specified in the request.

Section 12 Ascertaining entitlement to discounts

(1) In this article and in article 13, the expression “chargeable amount” has the same meaning as in Part IV of the Regulations.

(2) An authority may authorise a contractor for the purposes of calculating the chargeable amount in respect of any dwelling in the authority’s area to—

(a) take such steps as the contractor considers reasonable to ascertain whether that amount is subject to any discount under section 11 of the Act (discounts) or, in the case of a dwelling in Wales, that section or section 12 of the Act (discounts: special provision for Wales), and if so, the amount of that discount;

(b) determine whether there is reason to believe that the chargeable amount in respect of a dwelling for the financial year in question is subject to a discount; and

(c) make the assumption that the chargeable amount either is or is not subject to a discount.

Section 13 Ascertaining entitlement to reduced amounts

An authority may authorise a contractor for the purposes of calculating the chargeable amount in respect of any dwelling in the authority’s area to—

(a) serve a notice on any person requesting information for the purpose of considering whether, by virtue of regulations under section 13 of the Act (reduced amounts), the person on whom the notice is served is liable to pay an amount in respect of council tax which is less than the amount it would be apart from those regulations; and

(b) where information is supplied in response to such a notice, determine the amount, if any, by which the liability in respect of council tax of the person concerned is less than the amount it would be apart from those regulations.

Section 14 Demand notices and council tax payments

(1) In this article—

(a) the expression “aggregate amount” has the same meaning as in Parts I and II of the Schedule; and

(b) “liable person” means a person who is, or in the opinion of the authority or a contractor will be, solely liable to pay to the authority an amount in respect of council tax in respect of a particular dwelling and a day.

(2) For the purposes of Part V of the Regulations, an authority may authorise a contractor to identify the liable person or the joint taxpayers with respect to any dwelling and any day.

(3) An authority may authorise a contractor to prepare and serve demand notices and any notices required to be served under paragraph 9(6) of the Schedule, and where appropriate for these purposes to exercise the functions—

(a) of estimating the chargeable amount on the assumptions referred to in regulation 20(3), and determine the amount, if any, by which that estimated amount exceeds any amount falling to be credited by the authority against the chargeable amount;

(b) subject to article 67, of reaching agreement with a liable person or one or more of any joint taxpayers as to the manner of payment of the aggregate amount and as to provision for the cessation or adjustment of payments, the making of fresh estimates, and the treatment of any sums paid in accordance with Part I of the Schedule or a Part II scheme before the agreement was entered into;

(c) of determining in accordance with Part I of the Schedule or in accordance with a Part II scheme the instalments by which the aggregate amount is required to be paid; and

(d) where a demand notice is issued—

(i) during the financial year to which it relates and the liable person is not liable to pay an amount by way of council tax in respect of the day on which the notice is issued, or

(ii) after the end of the financial year to which the notice relates,

of determining the amounts of instalments of the amount in question and the intervals at which, and days on which, the instalments are payable.

Section 15 Cessation and adjustment of instalments

Subject to article 73, an authority may authorise a contractor to exercise the functions—

(a) of determining whether, after the service of a demand notice, a person has ceased to be the liable person in respect of the dwelling and the period to which the notice relates;

(b) of calculating the amount of that person’s liability in respect of the council tax to which the notice relates as it has effect for the period up to the day on which he ceased to be so liable, and preparing and serving on him a notice stating that amount;

(c) where the amount stated in such a notice is less than the aggregate amount of the instalments paid before the day on which the person concerned ceased to be liable to pay council tax, of repaying the overpayment or crediting the overpayment against any subsequent liability of that person to make a payment in respect of council tax;

(d) of determining whether by reason of any of the matters mentioned in paragraph 10(1) of the Schedule to revise an estimate in a demand notice of the amount in respect of council tax that a person is liable to pay;

(e) of determining the amount of a revised estimate and adjusting the instalments, if any, payable with respect to that estimate on or after the day 14 days after the day of issue of the notice served as mentioned in paragraph (f) below (“the adjustment day”);

(f) of preparing and serving on the person who is liable to pay the amount of the revised estimate a notice stating the amount of that estimate and the amount of any remaining instalment; and

(g) of repaying any amount by which a revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, or crediting the amount in question against any subsequent liability of that person to make a payment in respect of council tax.

Section 16 Failure to pay instalments

An authority may authorise a contractor to exercise the function, where any instalment payable under a demand notice is not paid in accordance with Part I of the Schedule, or, as the case may be, a Part II scheme, of serving a reminder notice on the liable person concerned requiring him to pay the amount which is the aggregate of the instalments due and unpaid and stating the other matters required under regulation 23 to be stated in a reminder notice.

Section 17 Payments: adjustments

(1) In this article, the expressions “appropriate amount” and “estimated amount” have the same meanings as in regulation 24.

(2) Subject to article 73, an authority may authorise a contractor to exercise the functions—

(a) of calculating the chargeable amount and the difference between that amount and the estimated amount;

(b) of preparing and serving a notice stating the chargeable amount;

(c) where the chargeable amount exceeds the estimated amount, of requiring the liable person to pay an additional sum equal to the difference, and where the chargeable amount is less than the estimated amount, of repaying any overpayment or crediting any overpayment against any subsequent liability of the liable person to make a payment in respect of council tax;

(d) of determining whether any factor or assumption by reference to which the estimated amount was calculated is shown to be false, and calculating the appropriate amount with a view to adjusting the liable person’s liability in respect of the estimated amount;

(e) of preparing and serving a notice stating the appropriate amount;

(f) where the appropriate amount is greater than the estimated amount, of requiring an interim payment from the liable person, and where the appropriate amount is less than the amount of the estimated amount paid, of making an interim payment to the liable person; and

(g) of requiring that the amount of any overpayment mentioned in sub-paragraph (c) above or the amount which would otherwise be paid to the liable person by way of an interim payment shall, instead of being repaid, be credited against the liable person’s liability to pay council tax in respect of a dwelling other than the dwelling to which the chargeable amount relates.

Section 18 Joint taxpayers' notice

(1) In this article, the expression “adjusted amount” has the same meaning as in regulation 28.

(2) Subject to article 73, an authority may authorise a contractor to exercise the functions—

(a) of preparing and serving a notice (“a joint taxpayers' notice”) on a person who is one of joint taxpayers;

(b) for the purposes of a joint taxpayers' notice, of determining and requiring payment of the adjusted amount;

(c) where a joint taxpayers' notice is issued after the end of the financial year to which it relates or after the unpaid balance of the estimated amount has become due as mentioned in regulation 23(3) or (4), of requiring payment of the amount in question;

(d) of determining the amounts of instalments of the amount specified in a joint taxpayers' notice and the intervals at which, and days on which, the instalments are payable;

(e) subject to article 67, of reaching agreement with a person on whom a joint taxpayers' notice is served as to the manner of payment of the amount required to be paid under the notice, and as to provision for the cessation or adjustment of payments, the making of fresh estimates, and the treatment of any sums paid in accordance with Part I of the Schedule or a Part II scheme before the agreement was entered into;

(f) of determining whether the amount required to be paid under a joint taxpayers' notice is incorrect, and serving a further notice on every person on whom an incorrect notice was served stating the revised sum required to be paid;

(g) where the amount stated in such further notice is greater than the amount required to be paid under the joint taxpayers' notice, of determining the revised amount of each remaining instalment; and

(h) where the amount stated in such further notice is less than the amount required to be paid under the joint taxpayers' notice, of repaying any overpayment or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of council tax.

Section 19 Collection of penalties

(1) Where a penalty is payable by a person under any of sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act (Penalties), the authority concerned may authorise a contractor to exercise the functions—

(a) where the person concerned is not one of joint taxpayers, of serving a notice on him requiring him to pay the penalty, or treating the penalty as if it were part of the amount that that person is or will be liable to pay in respect of council tax as regards any demand notice issued after the penalty is imposed; and

(b) where the person concerned is one of joint taxpayers, of serving a notice on him requiring him to pay the penalty.

(2) Where such a penalty has been paid by a person and has been quashed under paragraph 1(6) of Schedule 3 to the Act or pursuant to the order of a valuation tribunal or the High Court, the authority concerned may authorise a contractor to exercise the functions of—

(a) deducting the amount paid by that person from any other sum due from him to the authority under Part V of the Regulations; and

(b) repaying any balance to him.

Section 20 Demand notices: final adjustment

Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 31(1) arise with respect to the liability of any person to pay council tax, and for the purposes of regulation 31 to exercise the functions of—

(a) calculating the amount of a person’s liability in respect of council tax for a financial year or part of a financial year and adjust the amounts required to be paid by that person;

(b) preparing and serving a further notice stating the amount of such liability and the adjusted payments; and

(c) repaying any overpayment, or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of any council tax of the authority.

Section 21 Executors and administrators—council tax

(1) In this article—

(a) a reference to a deceased person is a reference to a person who has died and, at any time before his death, was (or is alleged to have been) liable to pay a relevant amount; and

(b) “relevant amount” means either of the amounts mentioned in section 18(1)(a) and (b) of the Act (death of persons liable) or a penalty imposed under paragraph 1 of Schedule 3 to the Act.

(2) An authority may authorise a contractor to exercise the functions of—

(a) receiving any sum which the executor or administrator of a deceased person is liable to pay by virtue of regulations made under section 18 of the Act;

(b) giving to such an executor or administrator a notice requiring the payment of such a sum;

(c) paying to such an executor or administrator a sum paid by the deceased person before his death in excess of his liability to pay a relevant amount; and

(d) taking steps for the recovery of any sum from such an executor or administrator.

Section 22 Liability orders

An authority may authorise a contractor to exercise the functions—

(a) of preparing and serving on a person, or on any two or more persons jointly, against whom an application is to be made for a liability order a final notice stating every amount in respect of which the application is to be made;

(b) subject to article 69, of applying to the magistrates court for a liability order against a person, or any two or more persons jointly;

(c) where, after a summons has been issued directing a person to appear before the court to show why he has not paid a sum which is outstanding, that person pays or tenders an amount equal to the aggregate of the sum outstanding and costs reasonably incurred by the authority in connection with the application, of accepting the amount so paid or tendered and taking all steps necessary to ensure that the application is not proceeded with;

(d) where the sum payable is paid after a liability order has been applied for but before it is made, of requesting the court to make the order in respect of the costs reasonably incurred by the authority in making the application; and

(e) by notice in writing, of requesting a person against whom a liability order has been made to supply information which is relevant information for the purposes of regulation 36, and of receiving such information.

Section 23 Attachment of earnings

Subject to article 70, an authority may authorise a contractor to exercise the functions—

(a) of making an order under regulation 37 to secure the payment from a debtor of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made;

(b) of serving a copy of an attachment of earnings order on a person who appears to have the debtor in his employment, and on the debtor;

(c) where the whole amount to which such an order relates has been paid, of giving notice of the fact to any person who appears to have the debtor in his employment and has been served with a copy of the order; and

(d) of discharging an attachment of earnings order, and giving notice of the discharge to any person who appears to have the debtor in his employment and has been served with a copy of the order.

Section 24 Attachment of allowances orders

Subject to article 70, an authority may authorise a contractor to exercise the functions—

(a) of making an order under regulation 44 to secure the payment from a debtor of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made;

(b) of serving a copy of an attachment of allowances order on the local authority which appears to have the debtor as an elected member;

(c) where the whole amount to which such an order relates has been paid, of giving notice of the fact to the local authority which appears to have the debtor as an elected member and has been served with a copy of the order; and

(d) of discharging an attachment of allowances order, and giving notice of the discharge to the local authority which has been served with a copy of the order.

Section 25 Distress

Subject to article 70, an authority may authorise a contractor to exercise the functions—

(a) of taking steps to levy by distress and sale of the debtor’s goods the aggregate of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made and a sum determined in accordance with Schedule 5 to the Regulations in respect of charges connected with the distress;

(b) where a liability order has been made against two or more persons jointly, of levying distress against any one or more of those persons; and

(c) where the amount mentioned in paragraph (a) above (including charges arising up to the time of the payment or tender) is paid or tendered before any goods are seized, or after goods have been seized in pursuance of the distress, but before sale of those goods, of accepting that amount and, where applicable, making the goods available for collection by the debtor.

Section 26 Insolvency

Subject to article 70, an authority may authorise a contractor for the purposes of collecting council tax to present to the court—

(a) in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor who is an individual, a petition for a bankruptcy order to be made against the debtor under section 264 of the Insolvency Act 1986 (who may present a bankruptcy petition) ; and

(b) in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor which is a company or an unregistered company, a petition for an order to be made under section 125 of that Act (powers of court on hearing of petition) for the winding up of the company.

Section 27 Charging orders

An authority may authorise a contractor to determine whether an application is to be made under regulation 50 for an order imposing, on any interest held by a debtor beneficially in the relevant dwelling, a charge for securing the aggregate of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made and costs reasonably incurred in obtaining the charging order.

Section 28 Amendment of Regulations

The Regulations and the Council Tax (Administration and Enforcement) (Attachment of Earnings Order) (Wales) Regulations 1992 (“the 1992 (Wales) Regulations ”) are amended in accordance with article 29, and the Regulations are further amended in accordance with article 30.

Section 29 Form of attachment of earnings order

An order made under regulation 37 by a contractor under an authorisation given by virtue of this Order shall—

(a) in the case of an attachment of earnings order by an English billing authority, be in the form specified in Schedule 3 to the Regulations, except that for the words in that form “Proper officer of the authority” there shall be substituted “Person authorised by the authority to make this order”; and

(b) in the case of an attachment of earnings order by a Welsh billing authority, be in the form specified in the Schedule to the 1992 (Wales) Regulations, except that for the words in that form “Proper officer of the authority” there shall be substituted “Person authorised by the authority to make this order”, and for the words in that form “Swyddog priodol yr awdurdod” there shall be substituted “Person a awdurdodir gan yr awdurdod i wneud y gorchymyn hwn”.

Section 30 Magistrates' courts

(1) In regulation 32, after ““attachment of earnings order” means an order under regulation 37;” insert—

“authorised person” means any person authorised by a billing authority to exercise any functions relating to the administration and enforcement of the council tax;.

(2) In regulation 53(4) and (5), after “the applicant authority” insert “or an authorised person”.

(3) In regulation 57(2), after “given by the billing authority” insert “or an authorised person”.

Section 31 Interpretation of Part

(1) In Parts IV and V of this Order, except in so far as the context otherwise requires—

“the Act” means the Local Government Finance Act 1988 ;

“authority” means a local authority which has the functions of a charging authority under Part I of the Act; and

“the Regulations” means the Community Charges (Administration and Enforcement) Regulations 1989 , and any reference to a regulation is to be construed as a reference to a regulation of those regulations.

(2) Subject to any provision to the contrary made in this Order—

(a) the expressions “chargeable person” and “demand notice” have the same meanings in Parts IV and V of this Order as in Part III of the Regulations;

(b) the expressions “debtor” and “liability order” have the same meanings in Parts IV and V of this Order as in Part IV of the Regulations; and

(c) any other expressions used in Part IV or Part V of this Order which are also used in the Regulations have the same meaning as in the Regulations.

Section 32 Functions of local authorities

The functions of an authority conferred by or under the Act and the Regulations in relation to the administration and enforcement of community charges may, to the extent provided for in this Part and subject to the provisions of Part VIII and article 73 of this Order, be exercised by, or by the employees of, such person (if any) as may be authorised to exercise them by the authority whose functions they are.

Section 33 Notices

Where under an authorisation given by virtue of this Part a contractor is authorised to serve any notice which is required or authorised by the Regulations to be served on any person, the contractor may also be authorised—

(a) subject to article 64, to determine the form and the manner of service of the notice in question;

(b) to determine any period which is required or authorised by the Regulations to be specified in the notice; and

(c) where the notice requires the person on whom the notice is served to make a payment, to accept any amount paid in compliance with the notice.

Section 34 Information about properties

(1) In this article—

“the 1992 Act ” means the Local Government Finance Act 1992 ; and

“listing officer” means the person appointed in accordance with section 20 of the 1992 Act (listing officers) for a local authority which is a billing authority within the meaning of section 1(2) of that Act (council tax in respect of dwellings).

(2) An authority may authorise a contractor to exercise the functions of—

(a) supplying any information which relates to property and is requested in a notice served under section 27(1) of the 1992 Act (information about properties); and

(b) determining whether any information would assist a listing officer in carrying out any of his functions, and supplying such information to him in compliance with section 27(6) of the 1992 Act.

Section 35 Personal and standard community charges: payments

Subject to article 67, an authority may authorise a contractor to exercise the function of reaching agreement with a chargeable person as to—

(a) the manner of payment of an amount required to be paid under a demand notice issued before or during the chargeable financial year to which the notice relates; and

(b) provision for the cessation or adjustment of payments, the making of fresh estimates, and the treatment of any sums paid in accordance with Schedule 1 to the Regulations before the agreement was entered into.

Section 36 Joint and several liability

An authority may authorise a contractor to exercise the functions—

(a) of identifying the person, if any, who is the spouse or manager of a chargeable person;

(b) of determining whether the joint and several liability conditions mentioned in regulation 22 were fulfilled on any day in the chargeable period in question;

(c) of determining the amount, if any, payable by a spouse or manager under regulation 22;

(d) of preparing and serving on a spouse or manager a notice stating the amount which he is jointly and severally liable to pay; and

(e) where a sum would fall to be repaid to a chargeable person or credited against a liability of his if all the payments made by him and a spouse or manager under regulation 22 in respect of any amount for which he is liable had been made by him, of repaying the sum to, or crediting it in favour of, the spouse or manager.

Section 37 Collection of penalties

An authority may authorise a contractor to exercise the functions—

(a) where a penalty is payable by a person under paragraph 1 or 2 of Schedule 3 to the Act (Community Charges: Penalties), of serving a notice on the person concerned requiring him to pay the penalty; and

(b) where such a penalty has been paid by a person and has been quashed under paragraph 1(6) of Schedule 3 to the Act or pursuant to the order of a valuation tribunal or the High Court, of deducting the amount paid by that person from any other sum due from him to the authority under Part III of the Regulations and repaying any balance to him.

Section 38 Demand notices: final adjustment

Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 26(1) arise with respect to the liability of any person to pay a community charge, and for the purposes of regulation 26 to exercise the functions of—

(a) calculating the amount of a person’s liability in respect of the community charge as it has effect for a chargeable financial year or part of a chargeable financial year and adjusting the amounts required to be paid by that person;

(b) preparing and serving a further notice stating the amount of such liability and the adjusted payments; and

(c) repaying any overpayment, or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of any community charge of the authority.

Section 39 Executors and administrators—community charges

(1) In this article—

(a) a reference to a deceased person is a reference to a person who has died and, at any time before his death, was (or is alleged to have been) liable to pay a relevant amount; and

(b) “relevant amount” means any of the amounts mentioned in section 25(1)(a) to (c) of the Act (death) or a penalty imposed under Schedule 3 to the Act.

(2) An authority may authorise a contractor to exercise the functions of—

(a) receiving any sum which the executor or administrator of a deceased person is liable to pay by virtue of regulations made under section 25 of the Act;

(b) giving to such an executor or administrator a notice requiring the payment of such a sum;

(c) paying to such an executor or administrator a sum paid by the deceased person before his death in excess of his liability to pay a relevant amount; and

(d) taking steps for the recovery of any sum from such an executor or administrator.

Section 40 Liability orders

An authority may authorise a contractor to exercise the functions—

(a) of preparing and serving on a person, or on a person and the spouse or manager of that person, against whom an application is to be made for a liability order a reminder notice stating every amount in respect of which the application is to be made;

(b) subject to article 69, of applying to the magistrates court for a liability order against a person, or against a person and the spouse or manager of that person; and

(c) by notice in writing, of requesting a person against whom a liability order has been made to supply information which is relevant information for the purposes of regulation 31, and of receiving such information.

Section 41 Attachment of earnings

Subject to article 70, an authority may authorise a contractor to exercise the functions—

(a) of making an order under regulation 32 to secure the payment from a debtor of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made;

(b) of serving a copy of an attachment of earnings order on a person who appears to have the debtor in his employment, and on the debtor;

(c) where the whole amount to which such an order relates has been paid, of giving notice of the fact to any person who appears to have the debtor in his employment and has been served with a copy of the order; and

(d) of discharging an attachment of earnings order, and giving notice of the discharge to any person who appears to have the debtor in his employment and has been served with a copy of the order.

Section 42 Distress

Subject to article 70, an authority may authorise a contractor to exercise the functions—

(a) of taking steps to levy by distress and sale of the debtor’s goods the aggregate of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made and a sum determined in accordance with Schedule 5 to the Regulations in respect of charges connected with the distress;

(b) where a liability order has been made against a chargeable person and the spouse or manager of that person, of levying distress against one of them or against each; and

(c) where the amount mentioned in paragraph (a) above (including charges arising up to the time of the payment or tender) is paid or tendered before any goods are seized, or after goods have been seized in pursuance of the distress, but before sale of those goods, of accepting that amount and, where applicable, making the goods available for collection by the debtor.

Section 43 Insolvency

Subject to article 70, an authority may authorise a contractor for the purposes of collecting a community charge to present to the court—

(a) in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor who is an individual, a petition for a bankruptcy order to be made against the debtor under section 264 of the Insolvency Act 1986 (who may present a bankruptcy petition) ; and

(b) in respect of an amount equal to any outstanding sum which is or forms part of the amount for which a liability order has been made against a debtor which is a company or an unregistered company, a petition for an order to be made under section 125 of that Act (powers of court on hearing of petition) for the winding up of the company.

Section 44 Charging orders

An authority may authorise a contractor to determine whether an application is to be made under regulation 44 for an order imposing, on any interest held by a debtor beneficially in the relevant designated dwelling, a charge for securing the aggregate of any outstanding sum which is or forms part of the amount in respect of which a liability order has been made and costs reasonably incurred in obtaining the charging order.

Section 45 Amendment of Regulations

The Regulations and the Community Charges (Administration and Enforcement) (Attachment of Earnings Order) (Wales) Regulations 1992 (“the 1992 (Wales) Regulations”) are amended in accordance with article 46, and the Regulations are further amended in accordance with article 47.

Section 46 Form of attachment of earnings order

An order made under regulation 32 by a contractor under an authorisation given by virtue of this Order shall—

(a) in the case of an attachment of earnings order by an English charging authority, be in the form specified as Form D in Schedule 3 to the Regulations, except that for the words in that form “Proper officer of the authority” there shall be substituted “Person authorised by the authority to make this order”; and

(b) in the case of an attachment of earnings order by a Welsh charging authority, be in the form specified in the Schedule to the 1992 (Wales) Regulations, except that for the words in that form “Proper officer of the authority” there shall be substituted “Person authorised by the authority to make this order”, and for the words in that form “Swyddog priodol yr awdurdod” there shall be substituted “Person a awdurdodir gan yr awdurdod i wneud y gorchymyn hwn”.

Section 47 Magistrates' courts

(1) In regulation 27, after ““attachment of earnings order” means an order under regulation 32;” insert—

“authorised person” means any person authorised by a charging authority to exercise any functions relating to the administration and enforcement of community charges;

(2) In regulation 47(4) and (5), after “the applicant authority” insert “or an authorised person”.

(3) In regulation 52—

(a) in paragraph 2(b), after “authorised by it in that behalf” insert “or an authorised person”; and

(b) in paragraph (3), after “given by the charging authority” insert “or an authorised person”.

Section 48 Interpretation of Part

(1) In Parts VI and VII of this Order—

“the Act” means the Local Government Finance Act 1988 ;

“authority” has the same meaning as in section 144(2) of the Act (interpretation: authorities) ;

“the Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 ;

“the 1990 Regulations ” means the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 ; and

“the Schedule” means Schedule 1 to the Regulations.

(2) Subject to any provision to the contrary made in this Order—

(a) the expressions “the amount payable”, “demand notice”, “ratepayer”, and “relevant year” have the same meanings in Parts VI and VII of this Order as in Part II of the Regulations;

(b) the expressions “debtor” and “liability order” have the same meanings in Parts VI and VII of this Order as in Part III of the Regulations; and

(c) any other expressions used in Part VI or Part VII of this Order which are also used in the Regulations have the same meaning as in the Regulations.

Section 49 Functions of local authorities

The functions of an authority conferred by or under the Act, the Regulations and the the Regulations in relation to the collection and enforcement of non-domestic rates may, to the extent provided for in this Part and subject to the provisions of Part VIII and article 73 of this Order, be exercised by, or by the employees of, such person (if any) as may be authorised to exercise them by the authority whose functions they are.

Section 50 Notices

Where under an authorisation given by virtue of this Part a contractor is authorised to serve any notice which is required or authorised by the Regulations to be served on any person, the contractor may also be authorised—

(a) subject to articles 64, 65 and 66, to determine the form and the manner of service of the notice in question;

(b) to determine any period which is required or authorised by the Regulations to be specified in the notice; and

(c) where the notice requires the person on whom the notice is served to make a payment, to accept any amount paid in compliance with the notice.