44(1)In Schedule 9 (administration) paragraph 2 (collection and recovery) shall be amended as follows.
(2)The following paragraphs shall be substituted for sub-paragraph (2)(g)—
“(g)that a notice must be in a prescribed form,
(ga)that a notice must contain prescribed matters,
(gb)that a notice must not contain other prescribed matters,
(gc)that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,
(gd)that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,
(ge)that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,”.
(3)In sub-paragraph (2)(h) the words from “and” to the end shall be omitted.
(4)The following sub-paragraph shall be inserted after sub-paragraph (2)—
“(2A)Regulations under this Schedule may include provision that where—
(a)an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and
(b)the circumstances are such as may be prescribed,
an additional amount by way of interest shall be paid or credited.”