Valid from 20/09/2024

Part 4 S Returns and payment

Chapter 1 S Delegation of functions

24 Delegation of collection and enforcement functions S

(1) A relevant local authority may authorise a person to carry out its functions under—

(a) section 26(1) (receipt of returns),

(b) section 29 (receipt of levy payments),

(c) Part 5 (enforcement of the levy and penalties), except section 65 (power of local authorities to reduce, suspend or waive penalties),

(d) section 73 (registers of liable persons).

(2) In this Act, “relevant local authority” means (subject to subsection (3)) a local authority which has introduced a VL scheme.

(3) Where a person is authorised to carry out functions under any of the provisions or Parts mentioned in subsection (1), references to “relevant local authority” in the particular provision or Part include that person.

(4) Delegation of a function under this section does not affect a local authority's—

(a) ability to exercise that function,

(b) responsibility for that function.

Commencement Information

I1 S. 24 not in force at Royal Assent, see s. 79(2)