SCHEDULES
SCHEDULE 2 Administration
Reductions for lump sum payment etc.
7
1
Regulations under this Schedule may include provision that where—
a
a person has sole liability to pay to an authority a sum on account in respect of council tax;
b
a sum smaller than that sum is paid; and
c
such conditions as may be prescribed are fulfilled;
the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.
2
The regulations may include provision that—
a
for prescribed purposes the sum on account shall be treated as having been paid in full;
b
for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.
3
The regulations may include, as regards a case where persons are jointly and severally liable to pay to an authority a sum on account in respect of council tax, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State thinks fit.