SCHEDULES
SCHEDULE 2Community Charges: Administration
Discounts
5
1
Regulations under this Schedule may include provision that where—
a
a person has sole liability to pay an amount (a chargeable amount) in respect of an authority’s community charge as it has effect for a chargeable financial year,
b
his liability would (apart from any provision under this paragraph) fall to be discharged by making payments on account in accordance with an agreement or in accordance with a scheme for payment by instalments,
c
an estimate is made of the chargeable amount,
d
he makes on account of the chargeable amount a single lump sum payment which is less than the estimated amount and is calculated in accordance with prescribed rules, and
e
other prescribed conditions (if any) are fulfilled,
the person’s liability in respect of the chargeable amount shall be discharged by making the single lump sum payment.
2
The regulations may include provision that—
a
if the chargeable amount proves to be greater than the estimated amount an additional sum, calculated in accordance with prescribed rules, shall be due from the person to the authority;
b
if the chargeable amount proves to be less than the estimated amount a sum, calculated in accordance with prescribed rules, shall be due from the authority to the person or credited against any subsequent liability.
3
Rules included under sub-paragraph (2)(a) above shall be so framed that the aggregate of the lump sum paid and the additional sum is less than the chargeable amount.
4
Rules included under sub-paragraph (2)(b) above shall be so framed that the lump sum paid, minus the sum due or credited, is less than the chargeable amount.
5
The regulations may include, as regards a case where persons are jointly and severally liable to pay an amount in respect of an authority’s community charge as it has effect for a chargeable financial year, provision equivalent to that included under sub-paragraphs (1) to (4) above subject to any modifications the Secretary of State sees fit.
6
The regulations may include provision that (in a case where any provision included under sub-paragraphs (1) to (5) above applies) any provision which is included under paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.