[14B Regulations about offences]
Local Government Finance Act 1992 (1992 c 14) | Legislation

[14B  Regulations about offences]

[(1)     The appropriate authority may by regulations provide for the creation of offences that may be committed by a person in prescribed circumstances—

(a)     by intentionally delaying or obstructing a person in the exercise of a power conferred by regulations under section 14A(1);

(b)     by refusing or failing to comply with any requirement under regulations under section 14A(1)(b) or with the requirements of any arrangements entered into in accordance with such regulations;

(c)     by refusing or failing, when required to do so by or under this Act or by or under regulations made under this Act, to provide any information or document in connection with a person's liability to pay council tax;

(d)     by making a false statement or representation in connection with such liability;

(e)     by providing, or causing or allowing to be provided, in connection with such liability, a document or information which is false;

(f)     by failing to notify, or causing or allowing a person to fail to notify, a matter that is relevant to such liability (including in particular any matter that is required to be notified by

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