Levying and collection of the taxS
97 Levying and collection of council tax.S
[F1(1)A local authority shall levy and collect the council tax set by them in respect of their area.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
(4)Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
(5)Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
Textual Amendments
F1S. 97(1) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(10)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)
Modifications etc. (not altering text)
C1S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.