The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997

• Citation: S.I. 1997/393
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 and shall come into force on 18th March 1997.

Section 2 Amendment of principal regulations

The Council Tax (Administration and Enforcement) Regulations 1992 are amended as provided below.

Section 3 Notices in respect of earlier periods

In regulation 18(2) (demand notices), for the words from ‘and the preceding financial year’ to the end of the paragraph there is substituted ‘and any preceding financial year, nothing in paragraph (1) shall require a billing authority to serve more than one notice’.

Section 4 Reminder notices

In regulation 23 (reminder notices)—

(a) in paragraph (1)—

(i) in sub-paragraph (b), after the words ‘a Part II scheme’ there is inserted ‘or a determination under regulation 21(7)’;

(ii) at the end of sub-paragraph (c) there is inserted ‘or determination’; and

(b) in each of paragraphs (3) and (4), after the words ‘the estimated amount’ there is inserted ‘(or, as the case may be, the chargeable amount)’.