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(1)Every person who—
(a)will be liable on 1st April 1989; or
(b)becomes liable on or after that date,
to pay [F1any of the community charges] in a registration area and who is not already entered in the register for that area as being so liable shall—
(i)notify the registration officer of the fact that he will be so liable on 1st April 1989 or (as the case may be) that he has become so liable on or after that date, within one month of the occurrence of that fact; and
(ii)supply the registration officer with such information as the registration officer may require for the purpose of preparing the entry in the register relating to the person within such period as may be prescribed.
(2)Every person registered as being liable to pay any of the community charges shall notify the registration officer of any change which requires to be made to any entry relating to him in the register within one month after the event which gives rise to the change.
F2(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Where an entry in the register shows that a person is liable to pay any of the community charges for a period (“the backdated period”) commencing on a date prior to the date on which the entry is made and no such payment has been made—
(a)he shall pay to the levying authority the amount of any of the community charges which he is liable to pay for the backdated period, together with [F3, unless he satisfies the levying authority that he has a reasonable excuse for not having been registered,] interest thereon at such rate or rates as may be prescribed, in respect of the period commencing one month after the date shown on the register as the date from which he is liable to pay the community charge and ending on the date on which the entry is made in the register; and
(b)if the backdated period is three months or more the levying authority, unless the person satisfies them that he has a reasonable excuse for not having been registered, shall require the person to pay them, in addition to the amount to be paid under paragraph (a) above, a surcharge equal to 30 per cent of the amount of the community charge which the person is liable to pay for the backdated period or, if it is greater, a surcharge of £50,
which shall be a debt due to the levying authority recoverable by them as such as if it were arrears of community charges; and where the levying authority is a regional council they shall account to the council of each district in their region for any sum paid under paragraph (a) above which relates to any of the district community charges.
(4)For the purposes of subsection (3) above—
(a)different rates of interest may be prescribed from time to time; and
(b)for the amount of 30 per cent or £50 (or for such amount as may be substituted such amount as may be prescribed.
(5)A person who is required to pay any sum of money under subsection (3) above may appeal to the sheriff.
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