(1)Subject to subsection (2) below, section 12 of the [1967 c. 9.] General Rate Act 1967 (provision as to precepts by certain authorities) shall apply to a demand issued under section 13(2) of this Act by the Secretary of State as it applies to a precept issued by any of the authorities mentioned in section 12(1) of that Act.
(2)In that section, as applied by this section—
(a)subsections (1), (2) and (10) shall be omitted ;
(b)references to the precepting authority shall be read as references to the Secretary of State;
(c)the reference in subsection (4) to that section shall be read as a reference to section 13 of this Act;
(d)subsection (4) shall apply as if for the words " 1st February " there were substituted the words " 1st November "; and
(e)the reference in subsection (11) to subsection (2) of that section shall be read as a reference to section 13(3) of this Act.
(3)References to precepts and precepting authorities in—
(a)section 5(1)(e) of that Act (information as to amounts levied for the purposes of rating authorities and precepting authorities to be included in demand notes for rates); and
(b)section 14(2) of that Act (information to be supplied by precepting authorities for the purposes of section 5);
shall be read respectively as including any demand under section 13(2) of this Act and as including, in relation to any such demand, the Secretary of State.
(4)References to section 12 of that Act—
(a)in section 14(1) of that Act; and
(b)in any rules made under section 113 of that Act for the purposes of section 12 of that Act;
shall be read as including section 12 as applied by this section; and any such rules shall have effect, in their application by virtue of this section, with any further modifications necessary in consequence of this section.
(5)Where in accordance with section 12 as applied by this section any amount is payable to the Secretary of State in pursuance of a demand issued to a rating authority under section 13(2) of this Act, and the Secretary of State is satisfied—
(a)that the rating authority have refused or through wilful neglect or wilful default failed to raise that amount by a rate ; or
(b)that, having raised the amount by a rate, the rating authority have refused or through wilful neglect or wilful default failed to pay the amount due under the demand (determined in accordance with section 12 as so applied);
the provisions of section 15 of that Act (power for securing payment of precepts) shall apply (subject to subsection (6) below) as they apply where the Secretary of State issues a certificate to the effect mentioned in subsection (1) of that section (which makes provision with respect to the amount due under a precept corresponding to the provision made above in this subsection).
(6)The provisions of section 15 apply with the omission of subsection (2); and in those provisions, as applied by subsection (5) above, references to the precepting authority and to the precept shall be read respectively as references to the Secretary of State and to the demand.
(7)Section 4 of the [1982 c. 32.] Local Government Finance Act 1982 (proceedings in respect of rates and precepts) shall apply to a demand under section 13(2) of this Act as it applies to a precept.
(8)Expressions used in this section or section 13 of this Act to which a meaning is given for the purposes of the [1967 c. 9.] General Rate Act 1967 have the same meaning as in that Act.