The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

Title, commencement and interpretation

1.—(1) This Order may be cited as the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 and shall come into force on the day immediately following the day on which it is made.

(2) In this Order, “contractor” means any person to whom an authorisation is given by virtue of Part II, Part IV or Part VI of this Order, and includes the employees of that person.