SCHEDULE 2 Administration
Local Government Finance Act 1992 (1992 c 14) | Legislation

SCHEDULE 2 Administration

Sections 14(1), 97(3)

Introduction

1

(1)     The Secretary of State may make regulations containing such provision as he thinks fit in relation to—

(a)     the collection of amounts persons are liable to pay in respect of council tax; and

(b)     other aspects of administration as regards council tax.

(2)     Any reference in this Schedule to an authority is a reference to a billing authority or[, in Scotland, a local] authority.

Collection of council tax

2

(1)     In the following provisions of this paragraph—

(a)     any reference to the liable person is a reference to a person who is solely liable to pay to an authority, in respect of a particular dwelling, an amount in respect of council tax for a financial year, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable; and

(b)     any reference to the chargeable amount is a reference to the amount the liable person is or will be liable to pay.

(2)     Regulations under this Schedule may include provision—

(a)     that the liable person is to make payments on account of the chargeable amount,

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