The Council Tax (Administration and Enforcement) Regulations 1992

Liability orders: preliminary stepsE+W

33.—(1) Subject to paragraph (3), before a billing authority applies for a liability order it shall serve on the person against whom the application is to be made a notice (“final notice”), F1... which is to state every amount in respect of which the authority is to make the application.

(2) A final notice may be served in respect of an amount at any time after it has become due.

[F2(3) Nothing in paragraph (1) shall require the service of a final notice in the circumstances mentioned in paragraph (3) of regulation 23 (including that paragraph as applied as mentioned in regulation 28A(2)).]