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The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996
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- 1996 No. 1880
- PART VI
- Article 49
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Functions of local authorities
49. The functions of an authority conferred by or under the Act, the Regulations and the 1990 Regulations in relation to the collection and enforcement of non-domestic rates may, to the extent provided for in this Part and subject to the provisions of Part VIII and article 73 of this Order, be exercised by, or by the employees of, such person (if any) as may be authorised to exercise them by the authority whose functions they are.
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