Part 6

Council tax

Enforcement

Quashing of liability orders
82
In Schedule 4 to the Local Government Finance Act 1992 (enforcement), after paragraph 12 there is inserted—

Quashing of liability orders
12A
Regulations under paragraph 1(1) above may provide—
a
that, where on an application by the authority concerned a magistrates' court is satisfied that a liability order should not have been made, it shall quash the order;
b
that, where on an application to a magistrates' court for the quashing of a liability order, the court is satisfied that, had the original application been for a liability order in respect of a lesser sum payable, such an order could properly have been made, it shall substitute a liability order in respect of the aggregate of—
i
that lesser sum, and
ii
any sum included in the quashed order in respect of the costs incurred in obtaining it.