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Part IE+W Council Tax: England and Wales

Annotations:

Modifications etc. (not altering text)

C1Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts.3,4.

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

Chapter IE+W Main provisions

Annotations:

Modifications etc. (not altering text)

C4Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

MiscellaneousE+W

17 Completion of new dwellings.E+W

(1)Subject to the provisions of this section, Schedule 4A to the M1 1988 Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall, with the exception of paragraph 6, apply for the purposes of this Part as it applies for the purposes of Part III of that Act.

(2)Any reference in this section to the Schedule is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of this Part.

(3)Where—

(a)a completion notice is served under the Schedule; and

(b)the building to which the notice relates is not completed on or before the relevant day,

any dwelling in which the building or any part of it will be comprised shall be deemed for the purposes of this Part to have come into existence on that day.

(4)For the purposes of subsection (3) above the relevant day in relation to a completion notice is—

(a)where [F1no appeal] against the notice is brought under paragraph 4 of the Schedule, the day stated in the notice; and

(b)where [F2an appeal] against the notice is brought under that paragraph, the day determined under the Schedule as the completion day in relation to the building to which the notice relates.

(5)Where—

(a)a day is determined under the Schedule as the completion day in relation to a new building; and

(b)the building is one produced by the structural alteration of a building which is comprised in one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

(6)Any reference in this section or the Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

(a)the existing building or any part of it is comprised in a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or

(b)neither the existing building nor any part of it is, except by virtue of the alteration, comprised in any dwelling.

(7)Any reference in this section to a building includes a reference to a part of a building; and any reference in the Schedule to the valuation officer shall be construed as a reference to the listing officer.

Annotations:

Amendments (Textual)

F1Words in s. 17(4)(a) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(a) (with effect as mentioned in Sch. 7 para. 43(2))

F2Words in s. 17(4)(b) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(b) (with effect as mentioned in Sch. 7 para. 43(2))

Marginal Citations

18 Death of persons liable.E+W

(1)The Secretary of State may make such regulations as he thinks fit to deal with any case where a person dies and at any time before his death—

(a)he was (or is alleged to have been) liable to pay council tax under section 6, 7 or 8 above;

(b)he was (or is alleged to have been) so liable, as spouse [F3or civil partner] , under section 9 above; or

(c)a penalty was imposed on him under paragraph 1 of Schedule 3 to this Act.

(2)Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3)The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4)The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5)The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6)The regulations may provide that proceedings (whether by way of appeal or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

Annotations:

Amendments (Textual)

F3Words in s. 18(1)(b) inserted (15.4.2005 for specified purposes and otherwise 5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(3); S.I. 2005/1112, art. 2, Sch. 1; S.I. 2005/3175, art. 2

F419 Exclusion of Crown exemption in certain cases.E+W

(1)Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

(2)Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—

(a)the dwelling being a chargeable dwelling; or

(b)any person being liable to pay council tax in respect of the dwelling.

(3)The authorities are—

(a)a billing authority other than the Council of the Isles of Scilly;

(b)a county council;

[F5(bb)the Greater London Authority;

(bc)any functional body, within the meaning of the Greater London Authority Act 1999;]

[F6(c)a police authority established under [F7section 3 of the Police Act 1996]]

(ca)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cb)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)the Receiver for the Metropolitan Police District; F10. . .

F11(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12(g)The Residuary Body for Wales (Corff Gweddilliol Cymru).]

(4)The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.

(5)Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.

Annotations:

Amendments (Textual)

F4S. 19: by 1999 c. 22, ss. 83, Sch. 12 para. 8 (with Sch. 14 para. 7(2)) it is provided (1.4.2001) that, in s. 19(2) after paragraph (e) there is inserted "(ea) the Greater London Magistrates' Courts Authority"; S.I. 2001/916, arts. 2(a)(i), 4 (with Sch. 2 para. 2) and said insertion repealed (1.4.2005) by the Courts Act (c. 39), s. 109(1)(3), Sch. 8 para. 356, {Sch. 10}; S.I. 2005/910, art. 3

F6S. 19(3)(c) substituted (1.10.1994 for certain purposes and 1.4.1995 otherwise) by 1994 c. 29, s. 43, Sch. 4 para. 45; S.I. 1994/2025, art. 6(1)(2)(e)(g) (subject to art. 6(6)); S.I. 1994/3262, art. 4(1), Sch. (subject to art. 5)

F7Words in s. 19(3)(c) substituted (22.8.1996) by 1996 c. 16, s. 103, Sch. 7. Pt. I para. 1(2)(zf)

F8S. 19(3)(ca)(cb) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 3 para. 76, Sch. 7 Pt. 5; S.I. 2002/344, art. 3(j)(k)(m) (with transitional provisions in art. 4)

F9S. 19(3)(d) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.(subject to art. 5)

F10Word “and" in s. 19(3)(e) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch (subject to art, 5)