SCHEDULE 9 Non-Domestic Rating: Administration
Local Government Finance Act 1988 (1988 c 41) | Legislation

SCHEDULE 9 Non-Domestic Rating: Administration

Section 62

Collection and recovery

1

The [appropriate national authority] may make regulations containing such provision as [it] sees fit in relation to the collection and [the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods),] of amounts persons are liable to pay under sections 43, 45 and 54 above.

2

(1)     In this paragraph—

(a)     references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,

(b)     references to the amount payable are to the amount he is liable to pay,

(c)     references to the payee are to the [billing authority] to which he is liable to pay or (where section 54 applies) the [appropriate national authority], and

(d)     references to the financial year are to the financial year concerned.

(2)     Regulations under this Schedule may include provision—

(a)     that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,

(b)     that payments on account must be made in accordance with an agreement between the ratepayer and the

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