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

Interpretation of Part

48.—(1) In Parts VI and VII of this Order—

“the Act” means the Local Government Finance Act 1988(1);

“authority” has the same meaning as in section 144(2) of the Act (interpretation: authorities)(2);

“the Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(3);

“the 1990 Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(4); and

“the Schedule” means Schedule 1 to the Regulations.

(2) Subject to any provision to the contrary made in this Order—

(a) the expressions “the amount payable”, “demand notice”, “ratepayer”, and “relevant year” have the same meanings in Parts VI and VII of this Order as in Part II of the Regulations;

(b) the expressions “debtor” and “liability order” have the same meanings in Parts VI and VII of this Order as in Part III of the Regulations; and

(c) any other expressions used in Part VI or Part VII of this Order which are also used in the Regulations have the same meaning as in the Regulations.

(1)

1988 c. 41.

(2)

Section 144(2), which was substituted by paragraph 81(1) of Schedule 13 to the Local Government Finance Act 1992, provides that “billing authority” has the same meaning as in Part I of the 1992 Act.

(3)

S.I. 1989/1058; relevant amendments have been made by S.I. 1991/141, S.I. 1992/1512 and S.I. 1993/616. There are other amendments which are not relevant to this Order.

(4)

S.I. 1990/145; amended by S.I. 1993/616, S.I. 1993/774 and S.I. 1993/894. See also article 3 of, and Part II of Schedule 2 to, the Local Government Finance (Repeals, Savings and Consequential Amendments) Order 1993 (S.I. 1993/616); for the words “charging authority”(wherever they occur in the Regulations) there are substituted the words “billing authority”.