The Community Charges (Administration and Enforcement) Regulations 1989

Notices: further provision

19.—(1) The calculation of such an amount as is mentioned in regulations 16(4) or (6) or paragraph 6(3) of Schedule 1 shall be made (so far as is relevant) by reference to the contents of the charging authority’s community charges register at the time that the relevant notice given with respect to the amount is issued.

(2) No payment in respect of the amount that a chargeable person is liable to pay by way of community charge as it has effect for a chargeable financial year (whether interim, final or sole) need be made unless a notice served under this Part requires it.

(3) Where–

(a) a person is entered in the registers of two or more charging authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,

(b) he is liable to pay an amount under the Act to each authority in respect of its charge as it has effect for the year, and

(c) one or more of the entries is subject to an appeal or arbitration,

while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.

(4) A person is liable to pay an amount for the purposes of paragraph (3)(b) notwithstanding that a notice remains to be given under this Part for a payment in respect of it to become due.

(5) An entry is to be treated as subject to an appeal or arbitration for the purposes of paragraph (3) upon the service of a notice in respect of it by the person in accordance with section 24 of the Act, and is to be treated as outstanding until any appeal under section 23 of the Act or arbitration under regulations made under paragraph 4 of Schedule 11 to the Act in relation to the matter by which he stated he was aggrieved in the notice is finally disposed of or abandoned or fails for non-prosecution; and the circumstances in which an appeal is to be treated as failing for non-prosecution include the expiry of any time prescribed under paragraph 8(2)(a) of that Schedule in consequence of which any such appeal would be required to be dismissed by a valuation and community charge tribunal.

(6) If on the first day on which any of the entries referred to in sub-paragraph (a) of paragraph (3) is made, two or more such entries are made, for the purposes of that paragraph–

(a) such one of the entries made on the first day as may be specified by the chargeable person within 14 days of the day on which, under regulation 9, he has received copies of the items required to be sent to him in relation to those entries, or

(b) in the absence of such a specification, such one of the entries made on the first day as may be agreed by the authorities concerned or, in the absence of such agreement, as may be determined by lot,

shall be treated as being the first entry.

(7) Any demand notice which relates to an entry with respect to which no amount is payable in consequence of paragraph (3) and which is given before the appeal or arbitration concerned is finally disposed of, abandoned or fails for non-prosecution shall be of no effect.