UK Statutory Instrument SI 1992/613 United Kingdom

The Council Tax (Administration and Enforcement) Regulations 1992

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer2 Trader1 Any Person1

Other Acts binding the same actors

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

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations 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.

s.003 Information from residents, etc. Regulated
  • Respond to council tax information requests within 21 daysAny Person
s.037 Making of attachment of earnings order Regulated
  • Comply with council tax attachment of earnings order if servedTrader
s.039 Attachment of earnings orders: ancillary powers and duties of employers and others served Regulated
  • Comply with duties under an attachment of earnings orderEmployer
s.042 Priority as between orders Regulated
  • Prioritise attachment of earnings orders by date receivedEmployer
63 other provisions — procedural and definitional
sch. 3 Interpretation and application of Part VI
s.001 (1) These Regulations may be cited as the Council Tax...
s.002 Service of notices
s.004 Information from public bodies
s.005 Information as to deaths
s.005 Purposes for which a Revenue and Customs official may supply information
s.005 Purposes for which information supplied under paragraph 15B may be used
s.005 Purposes for which information supplied under paragraph 15B may be supplied
s.006 Use of information by billing authority
s.007 Information for owners of exempt dwellings, etc.
s.008 Inquiries as to dwellings
s.009 Assumptions as to dwellings
s.010 Notification of assumption
s.011 Correction of assumptions
s.012 Information relating to exempt dwellings, etc.
s.013 Interpretation of Part IV
s.014 Ascertainment of entitlement to discount or liability to premium
s.015 Assumptions as to discount or premium
s.016 Correction of discount or premium assumptions
s.017 Interpretation and application of Part V
s.018 The requirement for demand notices
s.019 Service of demand notices
s.020 Demand notices: payments required
s.021 Council tax: payments
s.021 Referendums relating to council tax increases: excessive amount not approved
s.021 Referendums relating to council tax increases: excessive amount approved
s.022 Notices: further provision
s.023 Failure to pay instalments
s.024 Payments: adjustments
s.025 Lump sum payments
s.026 Non-cash payments
s.027 Joint taxpayers
s.028 Joint taxpayers' notice
s.028 Joint taxpayers' notice: further provision
s.029 Collection of penalties
s.030 Appeals in relation to estimates
s.031 Demand notices: final adjustment
s.032 Interpretation and application of Part VI
s.033 Liability orders: preliminary steps
s.034 Application for liability order
s.035 Liability orders: further provision
s.036 Duties of debtors subject to liability order
s.036 Quashing of liability orders
s.038 Deductions under attachment of earnings order
s.040 Attachment of earnings orders: duties of debtor
s.041 Attachment of earnings orders: ancillary powers and duties of authority
s.043 Attachment of earnings orders: persons employed under the Crown
s.044 Attachment of allowances orders
s.045 Enforcement by taking control of goods
s.045 Information preliminary to distress
s.046 Appeals in connection with distress
s.047 Commitment to prison
s.048 Commitment to prison: further provision
s.049 Insolvency
s.050 Charging orders
s.051 Charging orders: further provision
s.052 Relationship between remedies
s.053 Magistrates' courts
s.054 Joint and several liability: enforcement
s.055 Repayments
s.056 Offences
s.057 Miscellaneous provisions
s.058 Outstanding liabilities on death
Schedules

Schedules

0 of 16 shown
16 other schedules
s.sch001 This Part does not apply where, as regards the relevant...
s.sch001 (1) This paragraph applies where the demand notice has been...
s.sch001 More than one adjustment of amounts paid or payable under...
s.sch001 (1) This paragraph applies where the demand notice is issued...
s.sch001 (1) If amounts calculated in accordance with paragraph 2 would...
s.sch001 Where the demand notice is issued between 1st January and...
s.sch001 The demand notice shall be issued at least 14 days...
s.sch001 In this Part “the aggregate amount” means the amount referred...
s.sch001 (1) Subject to sub-paragraph (2), this Part applies where the...
s.sch001 A scheme made by a billing authority for the payment...
s.sch001 (1) The scheme shall be expressed to have effect for...
s.sch001 (1) This paragraph applies where the demand notice has been...
s.sch005 The sum in respect of charges connected with the distress...
s.sch005 (1) In head B of the Table to paragraph 1,...
s.sch005 No charge shall be payable under head F of the...
s.sch005 (1) Where the calculation under this Schedule of a percentage...

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