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2(1)In this paragraph—
(a)references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,
(b)references to the amount payable are to the amount he is liable to pay,
(c)references to the payee are to the charging authority to which he is liable to pay or (where section 54 applies) the Secretary of State, and
(d)references to the financial year are to the financial year concerned.
(2)Regulations under this Schedule may include provision—
(a)that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,
(b)that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,
(c)that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,
(d)that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),
(e)that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),
(f)that no payment on account of the amount payable need be made unless a notice requires it,
(g)that a notice and any requirement in it is to be treated as invalid if it contains prescribed matters or fails to contain other prescribed matters or is not in a prescribed form,
(h)that the payee must supply prescribed information to the ratepayer when the payee serves a notice and that the notice is to be treated as invalid if the payee does not do so,
(i)that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and
(j)that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.
(3)Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
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