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Local Government Finance Act 1988

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This is the original version (as it was originally enacted).

7Persons subject to charges: miscellaneous

(1)A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) todifferent personal community charges, whether of the same or different authorities.

(2)If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.

(3)A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.

(4)A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.

(5)The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.

(6)The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.

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