| Guvnor

Enforced by: VOA
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 2 of 76 obligations carry a fine up to £1,000. 1 carries different penalties and 73 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person5 Landlord2 Trader1 Employee1

Plus 67 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Landlord — also bound by 224 other Acts

Renting Homes (Wales) Act 2016 74 duties

Housing Act 1985 55 duties

Housing Act 1996 30 duties

The Service Charges (Consultation Requirements) (England) Regulations 2003 27 duties

The Service Charges (Consultation Requirements) (Wales) Regulations 2004 26 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Employee — also bound by 189 other Acts

Regulation (EU) No 965/2012 (Air Operations) 18 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 13 duties

The Income Tax (Pay As You Earn) Regulations 2003 11 duties

Shared Parental Leave Regulations 2014 10 duties

Paternity and Adoption Leave Regulations 2002 9 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Council Tax: England and Wales

47 of 143 sections shown

s.004 Dwellings chargeable to council tax. Regulated

Other duties (1) — Crown / regulator

Secretary of State must define exempt dwellings for Council TaxCrown / Minister / Government department

s.008 Liability in prescribed cases. Regulated

Owner must pay council tax on prescribed dwellingsLandlord

s.015 Valuation tribunals. Regulated

Other duties (1) — Crown / regulator

Valuation tribunals must resolve Council Tax and community charge disputesTribunal / Court

s.020 Listing officers. Regulated

Other duties (1) — Crown / regulator

HMRC must appoint listing officers for council tax valuationsStatutory regulator

s.022 Compilation and maintenance of new lists Regulated

Other duties (1) — Crown / regulator

VOA must compile and maintain domestic property valuation listsStatutory regulator

s.023 Contents of lists. Regulated

Other duties (1) — Crown / regulator

VOA must maintain accurate Council Tax valuation listsStatutory regulator

s.030 Amounts for different categories of dwellings. Regulated

Other duties (1) — Crown / regulator

Council must set annual council tax amounts by 10 MarchLocal authority

s.031 Substituted amounts. Regulated

Other duties (1) — Crown / regulator

Billing authorities must recalculate council tax and refund overpaymentsLocal authority

s.031 Calculation of council tax requirement by authorities in England Regulated

Other duties (1) — Crown / regulator

Billing authorities must calculate the annual council tax requirementLocal authority

s.032 Calculation of budget requirement by authorities in Wales. Regulated

Other duties (1) — Crown / regulator

Welsh billing authorities must calculate their annual budget requirementLocal authority

s.033 Calculation of basic amount of tax by authorities in Wales. Regulated

Other duties (1) — Crown / regulator

Welsh councils must calculate the basic amount of council tax annuallyLocal authority

s.034 Additional calculations where special items relate to part only of area. Regulated

Other duties (1) — Crown / regulator

Local authorities must perform specific council tax calculations for split areasLocal authority

s.040 Issue of precepts by major precepting authorities. Regulated

Other duties (1) — Crown / regulator

Major precepting authorities must issue annual precepts to billing authoritiesLocal authority

s.042 Substituted precepts. Regulated

Other duties (1) — Crown / regulator

Precepting authorities must issue substituted precepts after revised calculationsLocal authority

s.042 Calculation of council tax requirement by authorities in England Regulated

Other duties (1) — Crown / regulator

Major precepting authorities must calculate annual council tax requirementsLocal authority

s.043 Calculation of budget requirement by authorities in Wales. Regulated

Other duties (1) — Crown / regulator

Major Welsh authorities must calculate their annual budget requirementsLocal authority

s.044 Calculation of basic amount of tax by authorities in Wales. Regulated

Other duties (1) — Crown / regulator

Welsh major precepting authorities must calculate basic council taxLocal authority

s.045 Additional calculations where special items relate to part only of area. Regulated

Other duties (1) — Crown / regulator

Local authorities must calculate special council tax amounts for specific areasLocal authority

s.048 Calculation of amount payable by each billing authority. Regulated

Other duties (1) — Crown / regulator

Billing authorities must calculate council tax amounts payableLocal authority

s.049 Calculation of council tax requirement by authorities in England Regulated

Other duties (1) — Crown / regulator

Local precepting authorities must calculate annual council tax requirementsLocal authority

s.050 Calculation of budget requirement by authorities in Wales. Regulated

Other duties (1) — Crown / regulator

Welsh local precepting authorities must calculate annual budget requirementsLocal authority

s.052 Designation. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must give written notice of council budget designationCrown / Minister / Government department

s.052 Challenge of maximum amount. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must decide on local authority budget challengesCrown / Minister / Government department

s.052 No challenge or acceptance. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must set a council budget limit if no response is receivedCrown / Minister / Government department

s.052 Duty of designated billing authority. Regulated

Other duties (1) — Crown / regulator

Local authorities must recalculate council tax when notified by the VOALocal authority

s.052 Duty of designated precepting authority. Regulated

Other duties (1) — Crown / regulator

Major precepting authorities must calculate substitute budget requirementsLocal authority

s.052 Nomination. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must notify local authorities of council tax capping nominationsCrown / Minister / Government department

s.052 No designation after nomination. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must notify local authorities of budget requirementsCrown / Minister / Government department

s.052 Challenge of maximum amount. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must set a maximum budget requirement for designated authoritiesCrown / Minister / Government department

s.052 No challenge or acceptance. Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must set budget requirements for non-responsive authoritiesCrown / Minister / Government department

s.052 Duty of designated billing authority. Regulated

Other duties (1) — Crown / regulator

Local authorities must limit council tax and budget requirementsLocal authority

s.052 Duty of designated precepting authority. Regulated

Other duties (1) — Crown / regulator

Local authorities must limit budget requirements and council tax increasesLocal authority

s.052 Information for purposes of Chapter IVA. Regulated

Other duties (1) — Crown / regulator

Local authorities must notify Welsh Ministers of budget and precept calculations within 7 daysLocal authority

s.052 Duty to determine whether council tax excessive Regulated

Other duties (1) — Crown / regulator

Local authorities must check if council tax increases are excessiveLocal authority

s.052 Determination of whether increase is excessive Regulated

Other duties (1) — Crown / regulator

Secretary of State must determine principles for excessive council tax increasesCrown / Minister / Government department

s.052 Approval of principles Regulated

Other duties (1) — Crown / regulator

Secretary of State must report on council tax increase principlesCrown / Minister / Government department

s.052 Billing authority's duty to make substitute calculations Regulated

Other duties (1) — Crown / regulator

Billing authorities must recalculate council tax if previous levels are excessiveLocal authority

s.052 Arrangements for referendum Regulated

Other duties (1) — Crown / regulator

Local authorities must arrange a referendum for council tax increasesLocal authority

s.052 Major precepting authority's duty to make substitute calculations Regulated

Other duties (1) — Crown / regulator

Major precepting authorities must calculate substitute council tax budgetsLocal authority

s.052 Major precepting authority's duty to notify appropriate billing authorities Regulated

Other duties (1) — Crown / regulator

Major precepting authorities must notify councils of excessive tax increasesLocal authority

s.052 Local precepting authority's duty to make substitute calculations Regulated

Other duties (1) — Crown / regulator

Local authorities must make substitute council tax calculationsLocal authority

s.052 Local precepting authority's duty to notify appropriate billing authority Regulated

Other duties (1) — Crown / regulator

Local authorities must notify billing authorities of excessive tax increasesLocal authority

s.052 Directions to billing authorities Regulated

Other duties (1) — Crown / regulator

Billing authority must recalculate council tax if Secretary of State directsLocal authority

s.052 Directions to local precepting authorities Regulated

Other duties (1) — Crown / regulator

Secretary of State must issue directions on council tax requirementsCrown / Minister / Government department

s.060 Duty of designated billing authority. Regulated

Other duties (1) — Crown / regulator

Billing authority must calculate and issue council tax demandsLocal authority

s.061 Duty of designated precepting authority. Regulated

Other duties (1) — Crown / regulator

Designated precepting authorities must perform duties regarding council taxLocal authority

s.065 Duty to consult ratepayers. Regulated

Other duties (1) — Crown / regulator

Local authorities must consult business ratepayer representatives on spendingLocal authority

96 other sections in this Part — procedural and definitional

s.001 Council tax in respect of dwellings.

s.002 Liability to tax determined on a daily basis.

s.003 Meaning of “dwelling".

s.005 Different amounts for dwellings in different valuation bands.

s.006 Persons liable to pay council tax.

s.007 Liability in respect of caravans and boats.

s.009 Liability of spouses.

s.010 Basic amounts payable.

s.011 Discounts.

s.011 Discounts: special provision for England

s.011 Higher amount for long-term empty dwellings: England

s.011 Higher amount for dwellings occupied periodically: England

s.011 Section 11C: regulations

s.011 Discounts: Wales

s.011 Discounts: Wales (less discount or no discount)

s.012 Discounts: special provision for Wales.

s.012 Higher amount for long-term empty dwellings: Wales

s.012 Higher amount for dwellings occupied periodically: Wales

s.013 Reduced amounts.

s.013 Reductions by billing authority

s.013 Transitional arrangements

s.014 Administration, penalties and enforcement.

s.014 Regulations about powers to require information

s.014 Regulations about offences

s.014 Regulations about penalties

s.014 Sections 14A to 14C: supplementary

s.016 Appeals: general.

s.017 Completion of new dwellings.

s.018 Death of persons liable.

s.019 Exclusion of Crown exemption in certain cases.

s.021 Valuations for purposes of lists.

s.022 Compilation and maintenance of lists.

s.022 Amalgamated valuation lists for Welsh billing authorities.

s.024 Alteration of lists.

s.025 Compilation and maintenance of new lists.

s.025 Powers of entry: England

s.026 Powers of entry : Wales

s.027 Information about properties.

s.028 Information about lists.

s.029 Information about proposals and appeals.

s.031 Calculation of basic amount of tax by authorities in England

s.035 Special items for purposes of section 34.

s.036 Calculation of tax for different valuation bands.

s.036 Substitute calculations: England

s.037 Substitute calculations.

s.038 Information for purposes of Chapter III.

s.039 Precepting and precepted authorities.

s.041 Issue of precepts by local precepting authorities.

s.042 Calculation of basic amount of tax by authorities in England

s.046 Special items for purposes of section 45.

s.047 Calculation of tax for different valuation bands.

s.049 Substitute calculations.

s.049 Substitute calculations

s.051 Substitute calculations.

s.052 Information for purposes of Chapter IV.

s.052 Interpretation.

s.052 Power to designate or nominate authorities.

s.052 Alternative notional amounts.

s.052 Designation or nomination.

s.052 Acceptance of maximum amount.

s.052 Failure to substitute.

s.052 Designation after nomination.

s.052 Designation after previous designation.

s.052 Acceptance of maximum amount.

s.052 Failure to make or substitute calculations.

s.052 Meaning of budget requirement.

s.052 Calculations to be net of precepts.

s.052 Separate administration in England and Wales.

s.052 Interpretation of Chapter

s.052 Alternative notional amounts

s.052 Effect of referendum

s.052 Failure to hold referendum

s.052 Arrangements for referendum

s.052 Effect of referendum

s.052 Failure to hold referendum

s.052 Regulations about referendums

s.052 Direction that referendum provisions are not to apply

s.052 Directions to major precepting authorities

s.052 Directions to the Greater London Authority

s.052 Further provisions about directions

s.052 Meaning of relevant basic amount of council tax

s.052 Information for purposes of Chapter 4ZA

s.053 Authorities subject to designation.

s.054 Power to designate authorities.

s.055 Special transitional provisions.

s.056 Designation of authorities.

s.057 Challenge of maximum amount.

s.058 Acceptance of maximum amount.

s.059 No challenge or acceptance.

s.062 Failure to substitute.

s.063 Separate administration in England and Wales.

s.064 Information for purposes of Chapter V.

s.066 Judicial review.

s.067 Functions to be discharged only by authority.

s.068 Information required by Secretary of State.

s.069 Interpretation etc. of Part I.

Part 2

Council Tax: Scotland

9 of 33 sections shown

s.070 Council tax in respect of dwellings. Regulated

Other duties (1) — Crown / regulator

Local authorities in Scotland must impose council tax on dwellingsLocal authority

s.073 Alterations to valuation roll. Regulated

Other duties (1) — Crown / regulator

VOA must update the valuation roll for domestic and non-domestic propertiesStatutory regulator

s.076 Liability in prescribed cases. Regulated

Pay council tax on prescribed-class dwellings as ownerLandlord

s.078 Basic amounts payable. Regulated

Pay the basic amount of council tax for your propertyAny Person

s.084 Compilation and maintenance of valuation lists. Regulated

Other duties (1) — Crown / regulator

Local assessor must compile and maintain the council valuation listLocal authority

s.085 Distribution of lists. Regulated

Other duties (1) — Crown / regulator

Local assessor and council must prepare and publish valuation listsLocal authority

s.096 Information. Regulated

Other duties (1) — Crown / regulator

Local authorities must publish council tax rates in local newspapersLocal authority

s.097 Levying and collection of council tax. Regulated

Other duties (1) — Crown / regulator

Local authorities must levy and collect council taxLocal authority

s.098 Information required by Secretary of State. Regulated

Other duties (1) — Crown / regulator

Local authorities must provide non-personal information to the Secretary of StateLocal authority

24 other sections in this Part — procedural and definitional

s.071 Liability to be determined on a daily basis.

s.072 Dwellings chargeable to council tax.

s.074 Different amounts for dwellings in different valuation bands.

s.075 Persons liable to pay council tax.

s.077 Liability of spouses.

s.077 Liability of civil partners

s.079 Discounts.

s.080 Reduced amounts.

s.080 Local authority's power to reduce amount of tax payable

s.081 Appeal to the First-tier Tribunal.

s.082 Appeal procedure.

s.083 Completion of new dwellings.

s.086 Valuation of dwellings.

s.087 Alteration of lists.

s.088 Compilation and maintenance of new lists.

s.089 Powers of entry.

s.090 Information about properties.

s.091 Information about lists.

s.092 Information about proposals and appeals.

s.093 Setting of council tax.

s.094 Substituted and reduced settings.

s.094 Transitional provisions.

s.095 District council tax: setting and collection.

s.099 Interpretation of Part II.

Part 3

Community Charges

2 of 3 sections shown

s.100 Abolition of community charges. Regulated

Community charges (Poll Tax) are abolishedAny Person

s.102 Transitory enforcement provisions for England and Wales. Regulated

Other duties (1) — Crown / regulator

CROWN must issue regulations governing tax enforcement and evidenceCrown / Minister / Government department

1 other section in this Part — procedural and definitional

s.101 Transitory exemption for school leavers.

Part 4

Miscellaneous

5 of 11 sections shown

s.106 Council tax and community charges: restrictions on voting.

amended 9 times (opens in a new tab)

s.107 Water and sewerage charges.

amended 2 times (opens in a new tab)

s.109 Council tax grants.

amended 1 time (opens in a new tab)

s.111 Statutory and other references to rateable values etc.

amended 1 time (opens in a new tab)

s.112 Council tax and community charges: restrictions on voting.

amended 1 time (opens in a new tab)

6 other sections in this Part — procedural and definitional

s.103 Council tax benefit.

s.104 Non-domestic rating, grants and funds.

s.105 Grants to voluntary organisations.

s.108 Payments to local authorities by Secretary of State.

s.108 Special grants.

s.110 Amendments to the 1975 Act in relation to non-domestic rates.

Part 5

Supplemental

3 of 7 sections shown

s.113 Orders and regulations.

amended 28 times (opens in a new tab)

s.115 Financial provisions. Regulated

Other duties (1) — Crown / regulator

Government must provide funding for Council Tax valuations and administrationCrown / Minister / Government department

s.116 Interpretation: general.

amended 3 times (opens in a new tab)

4 other sections in this Part — procedural and definitional

s.114 Power to make supplementary provision.

s.117 Minor and consequential amendments and repeals.

s.118 Savings and transitional provisions.

s.119 Short title, commencement and extent.

Schedules

17 of 325 shown

s.sch001a (1) The regulations may prescribe— (a) classes of person who... Regulated

Other duties (1) — Crown / regulator

Local councils must define who gets council tax reductions in their schemeLocal authority

s.sch001a (1) The Secretary of State must by regulations prescribe a... Regulated

Other duties (1) — Crown / regulator

Secretary of State must prescribe default council tax reduction scheme by regulationsCrown / Minister / Government department

s.sch001a In exercising any function relating to schemes, a billing authority... Regulated

Other duties (1) — Crown / regulator

Billing authorities must have regard to Secretary of State guidance on schemesLocal authority

s.sch001a In exercising any function relating to schemes, a specified authority... Regulated

Other duties (1) — Crown / regulator

Local authorities must have regard to Welsh Ministers' guidance on council tax reduction schemesLocal authority

s.sch002 (1) Where regulations under this Schedule impose a duty on... Regulated

Other duties (1) — Crown / regulator

Precepting authorities and levying bodies must supply billing authority with information when requiredCrown / Minister / Government department

s.sch002 (1) A person to whom sub-paragraph (2) applies is guilty... Prosecution

Disclose confidential information without lawful authorityEmployee

Unlimited fine

s.sch004 (1) Regulations under paragraph 1(1) above may provide that a... Prosecution

Fail to supply information or comply with earnings orderAny Person

Fine up to £1,000

s.sch004 (1) Regulations under paragraph 1(1) above may provide that— Regulated

Other duties (1) — Crown / regulator

Magistrates' court must grant liability order if sum is due and unpaidTribunal / Court

s.sch004 (1) Regulations under paragraph 1(1) above may provide that where... Regulated

Employers must comply with council attachment of earnings ordersTrader

s.sch005 Part Residential Subjects: Scotland Regulated

Other duties (1) — Crown / regulator

Assessor must apportion property value between business and residential useStatutory regulator

s.sch008 (1) In any proceedings for the recovery of any sum... Regulated

You cannot use technical failures or mistakes in council tax/water notices to avoid paymentAny Person

s.sch009 (1) In subsection (1) of section 123 of the Social... Regulated

Other duties (1) — Crown / regulator

Billing authorities must promote awareness of council tax benefit and make scheme availableLocal authority

s.sch011 Water and Sewerage Charges: Scotland Regulated

Other duties (1) — Crown / regulator

Local authorities must set and apportion water and sewerage charges fairlyLocal authority

s.sch011 Schedule 11 para.17 Regulated

Other duties (1) — Crown / regulator

Local authorities must apportion expenditure fairly without undue preference or discriminationLocal authority

s.sch011 In section 35 (which relates to the power to supply... Prosecution

Tamper with water meter or fittingsAny Person

Fine up to £1,000

s.sch011 Schedule 11 para.4 Regulated

Other duties (1) — Crown / regulator

Local authorities must not unfairly discriminate when apportioning expenditureLocal authority

s.sch012 (1) In accordance with this Part of this Schedule the... Regulated

Other duties (1) — Crown / regulator

Scottish Ministers must send non-domestic rating accounts for auditCrown / Minister / Government department

308 other schedules

s.sch001 Persons Disregarded for Purposes of Discount

s.sch001 (1) A person shall be disregarded for the purposes of...

s.sch001 A person shall be disregarded for the purposes of discount...

s.sch001 (1) Regulations under paragraph 11 made by the Welsh Ministers...

s.sch001 (1) A person shall be disregarded for the purposes of...

s.sch001 (1) An institution shall, on request, supply a certificate under...

s.sch001 (1) A person shall be disregarded for the purposes of...

s.sch001a Council tax reduction schemes: England

s.sch001a In this Schedule— (a) “ scheme ” means council tax...

s.sch001a In this Schedule— (a) “ the regulations ” means regulations...

s.sch001a (1) A scheme must state the classes of person who...

s.sch001a (1) The regulations may— (a) prescribe, for each scheme that...

s.sch001a (1) Before making a scheme, the authority must (in the...

s.sch001a (1) The regulations may prescribe reductions, including minimum and maximum...

s.sch001a (1) For each financial year, each billing authority must consider...

s.sch001a (1) The regulations may require each scheme to state—

s.sch001a (1) In this paragraph “ scheme authority ” means, in...

s.sch001a (1) The regulations may— (a) require other matters to be...

s.sch001a (1) The Secretary of State may serve on a billing...

s.sch001a (1) The regulations may make such transitional provision regarding the...

s.sch001a (1) The Secretary of State may by regulations make such...

s.sch001an Council tax reduction schemes: Wales

s.sch002 Administration

s.sch002 (1) The Secretary of State may make regulations containing such...

s.sch002 (1) Regulations under this Schedule may include, as regards a...

s.sch002 (1) Regulations under this Schedule may include provision that any...

s.sch002 Schedule 2 para.13

s.sch002 (1) Regulations under this Schedule may include provision that no...

s.sch002 (1) A Revenue and Customs official may supply information which...

s.sch002 (1) Regulations under this Schedule may include provision that (so...

s.sch002 (1) Regulations under this Schedule may include provision that an...

s.sch002 Regulations under this Schedule may include provision that, in carrying...

s.sch002 (1) A billing An authority may use information it has...

s.sch002 (1) Subject to sub-paragraph (3) below, a local authority may...

s.sch002 (1) In the following provisions of this paragraph—

s.sch002 In this Schedule— (a) any reference to a payment on...

s.sch002 (1) This paragraph applies where a billing authority exercises the...

s.sch002 (1) This paragraph applies where a local authority establishes an...

s.sch002 (1) Regulations under this Schedule may include provision as to...

s.sch002 (1) In the following provisions of this paragraph—

s.sch002 Regulations under this Schedule may include, as regards a case...

s.sch002 (1) Regulations under this Schedule may include provision empowering an...

s.sch002 (1) Regulations under this Schedule may include provision that where—...

s.sch002 (1) Regulations under this Schedule may include provision that an...

s.sch002 (1) Regulations under this Schedule may include provision that, as...

s.sch003 Penalties

s.sch003 (1) Where a person is requested by a billing authority...

s.sch003 (1) Where a person is requested by a localauthority to...

s.sch003 (1) A person may appeal to a valuation tribunal if...

s.sch003 Where a person is convicted of an offence, the conduct...

s.sch003 (1) If it appears to the Treasury that there has...

s.sch003 (1) The Secretary of State may make regulations containing provision...

s.sch004 Enforcement: England and Wales

s.sch004 (1) The Secretary of State may make regulations in relation...

s.sch004 (1) Regulations under paragraph 1(1) above may provide that where...

s.sch004 (1) Regulations under paragraph 1(1)(a) above may provide that where...

s.sch004 Regulations under paragraph 1(1)(a) above may provide that two or...

s.sch004 (1) As regards a case where a magistrates’ court has...

s.sch004 Regulations under paragraph 1(1) above may provide—

s.sch004 Regulations under paragraph 1(1) above may include—

s.sch004 (1) Regulations under paragraph 1(1) above may include provision that,...

s.sch004 Regulations under paragraph 1(1) above may provide that any matter...

s.sch004 Regulations under paragraph 1(1) above may provide that where an...

s.sch004 (1) Regulations under paragraph 1(1) above may provide that in...

s.sch004 (1) Regulations under paragraph 1(1) above may apply any provision...

s.sch004 (1) Regulations under sub-paragraph (1) of paragraph 1 above may...

s.sch004 In this Schedule, except paragraphs 5(1A)(b)(ii), 6 and 8 ,...

s.sch004 (1) Regulations under paragraph 1(1) above may provide that where...

s.sch004 (1) Regulations under paragraph 1(1) above may provide , in...

s.sch004 (1) Regulations under paragraph 1(1) above may provide that where...

s.sch005 Where, on or after 1st April 1993, the assessor alters...

s.sch005 Where the assessor has altered the entry in the valuation...

s.sch005 Section 3 of the 1975 Act (which requires the assessor...

s.sch005 Subject to paragraph 6 below, where, on or after 1st...

s.sch005 Subject to paragraph 6 below, where, under any of the...

s.sch005 Where an apportionment note is included under paragraph 1 above...

s.sch005 Subject to paragraph 6 below, where the valuation roll is...

s.sch005 No alteration to the valuation roll consisting of an amendment...

s.sch005 Where the assessor makes up a valuation roll in respect...

s.sch005 For the purposes of this Schedule the extent to which...

s.sch005 No rates shall be leviable in respect of such part...

s.sch006 Completion of New Buildings: Scotland

s.sch006 (1) Where a local assessor is of the opinion—

s.sch006 (1) A person on whom a completion noticed is served...

s.sch006 (1) Subject to subparagraph (2) below, section 192 (service of...

s.sch006 In the case of a building to which work remains...

s.sch007 Reduction of Council Tax: Scotland

s.sch007 (1) If the Secretary of State is satisfied that the...

s.sch007 The Secretary of State shall not make and cause to...

s.sch007 (1) If a report under paragraph 1 above is approved...

s.sch007 (1) A report under paragraph 1 above may relate to...

s.sch008 Enforcement: Scotland

s.sch008 (1) This Schedule applies to any sum which has become...

s.sch008 (1) Subject to sub-paragraphs (4) and (5) below, any sum...

s.sch008 (1) Subject to sub-paragraph (2) below and without prejudice to...

s.sch008 (1) Regulations under this Schedule may provide that where a...

s.sch008 (1) Regulations made under this paragraph may provide that where...

s.sch009 Social Security: Council Tax Benefit

s.sch009 In subsection (6) of section 175 of that Act (regulations,...

s.sch009 A statutory instrument containing (alone or with other provisions) regulations...

s.sch009 (1) In subsection (1) of section 6 of the Social...

s.sch009 In subsection (3) of section 7 of that Act (relationship...

s.sch009 (1) In subsection (1) of section 63 of that Act...

s.sch009 (1) In subsection (1) of section 76 of that Act...

s.sch009 (1) In subsection (1) of section 77 of that Act...

s.sch009 (1) In subsection (2) of section 116 of that Act...

s.sch009 . . . . . . . . . ....

s.sch009 (1) For subsections (1) and (2) of section 138 of...

s.sch009 . . . . . . . . . ....

s.sch009 (1) In subsection (1) of section 139 of that Act...

s.sch009 . . . . . . . . . ....

s.sch009 In subsection (2)(d) of section 163 of that Act (general...

s.sch009 In subsection (1) of section 176 of that Act (consultation...

s.sch009 In subsection (7) of section 189 of that Act (regulations...

s.sch009 In section 191 of that Act (interpretation: general)—

s.sch009 A statutory instrument containing (alone or with other provisions) regulations...

s.sch009 In subsection (2) of section 130 of that Act (housing...

s.sch009 For section 131 of that Act there shall be substituted...

s.sch009 (1) In subsection (1) of section 132 of that Act...

s.sch009 In subsection (3) of section 133 of that Act (polygamous...

s.sch009 Subsection (3) of section 134 (exclusion of benefit) of that...

s.sch009 . . . . . . . . . ....

s.sch009 In subsection (1) of section 137 (interpretation of Part VII)...

s.sch010 Local Government Finance: England and Wales

s.sch010 In section 55 of the 1988 Act (alteration of lists),...

s.sch010 After section 78 of the 1988 Act there shall be...

s.sch010 (1) In subsection (1) of section 79 of the 1988...

s.sch010 Sections 80 and 81 of the 1988 Act (distribution reports...

s.sch010 For section 82 of the 1988 Act there shall be...

s.sch010 Section 84 of the 1988 Act (special provision for transitional...

s.sch010 Immediately before section 85 of the 1988 Act there shall...

s.sch010 . . . . . . . . . ....

s.sch010 In section 86 of the 1988 Act (effect of report’s...

s.sch010 For section 88A of the 1988 Act there shall be...

s.sch010 In subsection (1) of section 89 of the 1988 Act...

s.sch010 (1) In section 64 of the 1988 Act (hereditaments), after...

s.sch010 For section 90 of the 1988 Act there shall be...

s.sch010 Sections 95 and 96 of the 1988 Act (calculations and...

s.sch010 For section 97 of the 1988 Act there shall be...

s.sch010 (1) In section 98 of the 1988 Act (other transfers...

s.sch010 For section 99 of the 1988 Act there shall be...

s.sch010 In Schedule 5 to the 1988 Act (non-domestic rating: exemption),...

s.sch010 In Schedule 6 to the 1988 Act (non-domestic rating: valuation),...

s.sch010 In Part II of Schedule 7 to the 1988 Act...

s.sch010 (1) Part II of Schedule 8 to the 1988 Act...

s.sch010 For Part III of Schedule 8 to the 1988 Act...

s.sch010 In section 76 of the 1988 Act (interpretation), for subsections...

s.sch010 In section 78 of the 1988 Act (revenue support grant),...

s.sch011 Schedule 11 para.1

s.sch011 Schedule 11 para.10

s.sch011 Schedule 11 para.11

s.sch011 Schedule 11 para.12

s.sch011 Schedule 11 para.13

s.sch011 Schedule 11 para.14

s.sch011 Schedule 11 para.15

s.sch011 Schedule 11 para.16

s.sch011 Schedule 11 para.18

s.sch011 Schedule 11 para.19

s.sch011 Schedule 11 para.2

s.sch011 Schedule 11 para.20

s.sch011 Schedule 11 para.21

s.sch011 Schedule 11 para.22

s.sch011 Schedule 11 para.23

s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch011 The 1980 Act shall be amended in accordance with the...

s.sch011 In section 9A (which relates to the exemption from charges...

s.sch011 Schedule 11 para.3

s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch011 After section 56 there shall be inserted— Regulations as to...

s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch011 In section 109(1) (which defines terms used in the Act)—...

s.sch011 Schedule 11 para.5

s.sch011 Schedule 11 para.6

s.sch011 Schedule 11 para.7

s.sch011 Schedule 11 para.8

s.sch011 Schedule 11 para.9

s.sch012 Payments to Local Authorities by Secretary of State: Scotland

s.sch012 (1) The local authorities— (a) to which revenue support grant...

s.sch012 (1) The Secretary of State may make regulations containing rules...

s.sch012 (1) This paragraph applies where regulations under paragraph 10 above...

s.sch012 (1) Any calculation under paragraph 11 above of the amount...

s.sch012 (1) A local government finance order shall be made only...

s.sch012 Revenue support grant and non-domestic rate income shall be paid...

s.sch012 The Secretary of State may determine that the amount of...

s.sch012 Where under section 199 of the 1973 Act (which provides...

s.sch012 (1) For each financial year there shall be credited (as...

s.sch012 (1) As soon as is reasonably practicable after the end...

s.sch012 (1) Before a financial year begins the Secretary of State...

s.sch013 Minor and Consequential Amendments

s.sch013 In section 2 of the Forged Transfers Act 1891 (definitions),...

s.sch013 For section 22 of that Act there shall be substituted...

s.sch013 (1) In subsections (1), (3) and (4) of section 46...

s.sch013 In subsection (9) of section 4 of the Local Government...

s.sch013 In section 4 of the Stock Transfer Act 1963 (interpretation),...

s.sch013 . . . . . . . . . ....

s.sch013 In section 2 of the Public Works Loans Act 1965...

s.sch013 In section 70 of the General Rate Act 1967 (provision...

s.sch013 In section 72 of that Act (agreed alterations after proposals),...

s.sch013 In section 73 of that Act (opposed proposals), in subsections...

s.sch013 In section 74 of that Act (proposals objected to by...

s.sch013 In section 75 of that Act (two or more proposals...

s.sch013 In section 3 of the Public Health (Scotland) Act 1897,...

s.sch013 In section 76 of that Act (appeals against objections to...

s.sch013 In section 77 of that Act (appeal to Lands Tribunal),...

s.sch013 In section 78 of that Act (arbitration with respect to...

s.sch013 In section 83 of that Act (use of returns as...

s.sch013 In section 93 of that Act (membership of local authority...

s.sch013 In section 108 of that Act (inspection of documents), in...

s.sch013 In Schedule 4 to the National Loans Act 1968 (local...

s.sch013 In section 2 of the International Organisations Act 1968 (specialised...

s.sch013 In Part II of Schedule 1 to that Act (privileges...

s.sch013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch013 In section 21 of the Public Health Acts Amendment Act...

s.sch013 In Schedule 3 to the Pensions (Increase) Act 1971 (administrative,...

s.sch013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch013 In section 97 of the Local Government Act 1972 (removal...

s.sch013 In section 150 of that Act (expenses of parish and...

s.sch013 (1) In subsection (1)(b) of section 168 of that Act...

s.sch013 In section 41(4) of the Local Government (Scotland) Act 1973...

s.sch013 In section 56 of that Act (arrangements for discharge of...

s.sch013 (1) In subsection (1) of section 109 of that Act...

s.sch013 Sections 110 and 110A of that Act (which make provision...

s.sch013 In section 111 of that Act (power to make regulations...

s.sch013 In section 23 of the Small Holdings and Allotments Act...

s.sch013 In subsection (1) of section 118 of that Act (local...

s.sch013 In section 2 of the Local Government (Scotland) Act 1975...

s.sch013 In section 6 of that Act (valuation by formula of...

s.sch013 In section 37 of that Act (general interpretation)—

s.sch013 In Schedule 3 to that Act (which relates to borrowing...

s.sch013 The power conferred by section 16 of the Local Government...

s.sch013 In section 2 of the Rating (Disabled Persons) Act 1978...

s.sch013 In Schedule 1 to that Act (amount of rebate under...

s.sch013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch013 In section 2(7)(aa) of the Local Government, Planning and Land...

s.sch013 In section 29 of that Act (management of allotments), in...

s.sch013 In Part I of Schedule 6 to the Highways Act...

s.sch013 In section 80 of the New Towns Act 1981 (general...

s.sch013 In section 7 of the Acquisition of Land Act 1981...

s.sch013 (1) In subsection (5) of section 1 of the Debtors...

s.sch013 (1) In subsection (4) of section 5 of that Act...

s.sch013 In section 106 of that Act (interpretation)—

s.sch013 In paragraph 35 of Schedule 5 to that Act, in...

s.sch013 . . . . . . . . . ....

s.sch013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch013 In section 41 of the 1988 Act (local rating lists),...

s.sch013 In section 62 of the Civil Defence Act 1939 (power...

s.sch013 In section 43 of that Act (occupied hereditaments: liability), in...

s.sch013 In section 44 of that Act (occupied hereditaments: supplementary), in...

s.sch013 (1) In subsection (1) of section 44A of that Act...

s.sch013 In section 45 of that Act (unoccupied hereditaments: liability), in...

s.sch013 In section 46 of that Act (unoccupied hereditaments: supplementary), in...

s.sch013 (1) In subsections (1)(a) and (3) of section 47 of...

s.sch013 (1) In subsection (1) of section 49 of that Act...

s.sch013 (1) In subsection (1)(a) of section 55 of that Act...

s.sch013 In section 58 of that Act (special provision for 1995...

s.sch013 In section 61 of that Act (valuation officers), in subsection...

s.sch013 In section 11 of the Statutory Orders (Special Procedure) Act...

s.sch013 (1) In subsection (2D) of section 66 of that Act...

s.sch013 In section 67 of that Act (interpretation), in subsection (2),...

s.sch013 (1) In subsection (4) of section 74 of that Act...

s.sch013 (1) In subsection (2) of section 75 of that Act...

s.sch013 Schedule 13 para.74

s.sch013 In section 128(1C) of that Act (levying of rates after...

s.sch013 (1) In subsection (2) of section 138 of that Act...

s.sch013 (1) In subsection (5)(a) of section 139A of that Act...

s.sch013 (1) In subsection (1) of section 140 of that Act...

s.sch013 (1) For subsections (6) to (8) of section 141 of...

s.sch013 In section 9 of the Civil Defence Act 1948 (interpretation),...

s.sch013 (1) In subsection (3) of section 143 of that Act...

s.sch013 (1) For subsection (2) of section 144 of that Act...

s.sch013 In section 146 of that Act (interpretation: other provisions), subsection...

s.sch013 (1) In paragraph 1 of Schedule 4A to that Act...

s.sch013 (1) In Schedule 7 to that Act (non-domestic rating multipliers),...

s.sch013 In Schedule 7A to that Act (non-domestic rating: 1990-95), in...

s.sch013 (1) In sub-paragraph (1)(c) of paragraph 2 of Schedule 8...

s.sch013 (1) In paragraph 2(1)(c) of Schedule 9 to that Act...

s.sch013 (1) In paragraph 1(1) of Schedule 11 to that Act...

s.sch013 Paragraph 5 of Schedule 12 to that Act shall cease...

s.sch013 After section 20 of the 1956 Act there shall be...

s.sch013 In section 39 of the Local Government and Housing Act...

s.sch013 In section 336 of the Town and Country Planning Act...

s.sch013 In section 2 of the Caldey Island Act 1990, after...

s.sch013 In paragraph 6 of Schedule 7 to the Natural Heritage...

s.sch013 In Schedule 2 to the Child Support Act 1991 (provision...

s.sch013 (1) In subsection (5) of section 11 of the Water...

s.sch013 (1) In subsection (2) of section 135 of that Act...

s.sch013 Section 136 of that Act (determination of the relevant quotient)...

s.sch013 In Schedule 15 to that Act (supplemental provisions with respect...

s.sch013 In section 45 of the Land Drainage Act 1991 (appeals...

s.sch014 Repeals

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Local Government Finance Act 1992

Does it bind you?

Other Acts binding the same actors

What it requires

Council Tax: England and Wales

Council Tax: Scotland

Community Charges

Miscellaneous

Supplemental

Schedules