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Local Government Finance Act 1992

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Commencement Orders bringing legislation that affects this Act into force:

88(1)In paragraph 1(1) of Schedule 11 to that Act (tribunals), for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”.E+W+S

(2)In paragraph 2 of that Schedule, after paragraph (c) there shall be added the following paragraphs—

(d)section 16 of the 1992 Act;

(e)regulations under section 24 of that Act;

(f)paragraph 3 of Schedule 3 to that Act.

(3)In paragraph 5 of that Schedule, in sub-paragraph (1)(p), for the words “as may be prescribed" there shall be substituted the words “ as the Secretary of State may, with the approval of the Treasury, from time to time determine ”.

(4)In sub-paragraph (4) of paragraph 6 of that Schedule, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

(5)Sub-paragraph (6) of that paragraph shall cease to have effect.

(6)In sub-paragraph (3) of paragraph 8 of that Schedule, for paragraph (e) there shall be substituted the following paragraphs—

(e)that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);

(ea)as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents or of information supplied under—

(i)Schedule 9 above;

(ii)regulations under Schedule 2 above;

(iii)section 82 of the 1967 Act; or

(iv)regulations under Schedule 2 to the 1992 Act;.

(7)In sub-paragraph (4) of that paragraph, for paragraph (f) there shall be substituted the following paragraphs—

(f)that an order may require a register or list to be altered (prospectively or retrospectively);

(fa)that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;

(fb)that an order may require an estimate to be quashed or altered;

(fc)that an order may require a penalty to be quashed;

(fd)that an order may require a decision of a billing authority to be reversed;

(fe)that an order may require a calculation (other than an estimate) >of an amount to be quashed and may require the amount to be recalculated;.

(8)In paragraph 9 of that Schedule, in sub-paragraph (1), for paragraphs (a) to (c) there shall be substituted the following paragraphs—

(a)the community charges registration officer for a charging authority to alter the authority’s community charges register,

(b)the valuation officer for a billing authority to alter a local non-domestic rating list of the authority,

(c)the central valuation officer to alter a central non-domestic rating list, or

(d)the listing officer for a billing authority to alter the authority’s valuation list.

(9)After paragraph 10 of that Schedule there shall be inserted the following paragraph—

10A(1)This paragraph applies where a tribunal orders a billing authority—

(a)to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,

(b)to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,

(c)to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or

(d)to quash a penalty imposed by the authority under Schedule 3 to the 1992 Act.

(2)If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the authority ordered shall—

(a)reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and

(b)attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

(10)In sub-paragraph (1) of paragraph 11 of that Schedule—

(a)at the end of paragraph (a) there shall be added the words “ section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act ”; and

(b)in paragraph (b), for the words “regulations under section 55 above" there shall be substituted the words “ paragraph 4 of Schedule 4A above or regulations under section 55 above ”.

(11)In sub-paragraph (2) of that paragraph, for paragraph (d) there shall be substituted the following paragraph—

(d)provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the Lands Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.

(12)In paragraph 14 of that Schedule—

(a)paragraph (a) shall cease to have effect; and

(b)in paragraphs (b) and (c), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

(13)In paragraph 15 of that Schedule, in paragraph (b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

(14)In paragraph 16 of that Schedule, in sub-paragraph (1)—

(a)for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”; and

(b)at the end there shall be added the words “ or the 1992 Act ”.

(15)For paragraph 18 of that Schedule there shall be substituted the following paragraph—

18In this Schedule—

  • the 1967 Act” means the M1General Rate Act 1967; and

  • the 1992 Act” means the Local Government Finance Act 1992.

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