Interpretation of Part
2.—(1) In Parts II and III of this Order—
“the Act” means the Local Government Finance Act 1992(1);
“authority” means a local authority which is a billing authority for the purposes of Part I of the Act;
“the Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992(2), and any reference to a regulation is to be construed as a reference to a regulation of those regulations; and
“the Schedule” means Schedule 1 to the Regulations.
(2) Subject to any provision to the contrary made in this Order—
(a)the expressions “chargeable amount”, “demand notice”, “joint taxpayers”, “liable person” and “Part II scheme” have the same meanings in Parts II and III of this Order as in Part V of the Regulations;
(b)the expressions “debtor” and “liability order” have the same meanings in Parts II and III of this Order as in Part IV of the Regulations; and
(c)any other expressions used in Part II or Part III of this Order which are also used in the Regulations have the same meaning as they have in the Regulations.
S.I. 1992/613; relevant amendments have been made by S.I. 1992/3008. There are other amendments which are not relevant to this Order.