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The Council Tax (Administration and Enforcement) Regulations 1992

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3.—(1) If amounts calculated in accordance with paragraph 2 would produce an amount for an instalment of less that £5, the demand notice may require the aggregate amount to be paid—

(a)where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or

(b)where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.

(2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 2 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

(3) Paragraph 2(5) and (6) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 2.

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