[14C Regulations about penalties]
Local Government Finance Act 1992 (1992 c 14) | Legislation

[14C  Regulations about penalties]

[(1)     The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

(a)     that person's act or omission results or could result in the amount of council tax that a person (“P”) is liable to pay being reduced or subject to a discount, and

(b)     P is not or will not be entitled to that reduction or discount.

(2)     The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

(a)     that person's act or omission results or could result in a dwelling in respect of which a person (“P”) would otherwise be liable to pay council tax being treated as an exempt dwelling for

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