The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999

• Citation: S.I. 1999/534
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 and shall come into force on 1st April 1999.

Section 2 Amendment of principal regulations

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

Section 3 Attachment of earnings: reserve forces

In regulation 32(1) (interpretation etc. ), in the definition of “earnings”, there is inserted at the end of sub-paragraph (ii) the words “other than pay or allowances payable by his employer to him as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996).” .

Section 4 Attachment of earnings: multiple orders

(1) For regulation 42(1) (priority between orders) for the words from the beginning to “he shall”, there is substituted–

Where an employer would, but for this paragraph, be obliged to make deductions on any pay-day under more than one attachment of earnings order, he shall

(2) Schedule 3 (which sets out the form of attachment of earnings order, including the text of regulations 32 and 38 to 42) is amended in accordance with paragraph (1) above, regulation 4 of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 and regulation 4(1) and (2) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 .

(3) Regulation 4(3) of the Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 is revoked.