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6.—(1) The amount of a charging authority’s liability to each relevant community council for a financial year shall be discharged by payment from the authority’s collection fund to be made in not more than 3 instalments, of the same number for each such liability, as determined by the authority, and payable on the same dates for each such liability, as determined by the authority in accordance with the rules prescribed in paragraphs 7 and 8.
(2) The schedule of instalments shall be determined so as to specify—
(a)the number of instalments,
(b)the amount which each instalment will be as a proportion of the amount of each such liability, and
(c)the date in that year on which each instalment shall become payable, in accordance with the rules prescribed in this Part.
7.—(1) At least one third of the amount of a charging authority’s liability to a relevant community council for a financial year shall become payable to the council concerned on or before—
(a)the last working day of April in that year, or
(b)the last working day of the month following the month in which a precept for that year was issued by that council, whichever is the later.
(2) At least two thirds of that amount shall become payable to that council on or before—
(a)the last working day of August in that year, or
(b)the last working day of the fifth month following the month in which a precept for that year was issued by that council, whichever is the later.
(3) The remainder of that amount shall become payable to that council on or before—
(a)the last working day of December in that year, or
(b)the last working day of the ninth month following the month in which a precept for that year was issued by that council, whichever is the later.
(4) References in this paragraph to a precept for a year are references to the last such precept issued by that council.
(5) Sub-paragraphs (1) to (4) shall not apply to the discharge of a charging authority’s liabilities to its relevant community councils for a financial year in relation to which it determines a schedule of instalments in accordance with paragraph 8.
8.—(1) Instead of determining a schedule of instalments in accordance with paragraph 7(1) to (4), the charging authority may determine that schedule in accordance with the provisions of this paragraph.
(2) The amount of a charging authority’s liability to a relevant community council shall become payable on whichever is the later of—
(a)a date, specified in the schedule of instalments, which is on or before the last working day of September in the financial year, or
(b)the last working day of the sixth month following the month in which a precept for that year is issued by that council.
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