
1 

(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1995.
(2) Regulation 2 (in so far as it relates to regulation 5) and regulation 5 shall come into force on 1st February 1995 and all other Regulations shall come into force on 1st April 1995.
2 
The Council Tax (Administration and Enforcement) Regulations 1992 shall be amended in accordance with the following provisions of these Regulations.
3 
In regulation 6, sub-paragraph (b) and the word “or” immediately preceding that sub-paragraph are deleted.
4 
In paragraph (3) of regulation 38, the words from “or by reason of the repayment” to “for any purpose” are deleted.
5 
In Schedule 1—
(a) at the beginning of sub-paragraph (3) of paragraph 2, there are inserted the words “Subject to sub-paragraph (7),”;
(b) in paragraph 2, after sub-paragraph (6) there is inserted the following sub-paragraph—“
(7) If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.”;
(c) in sub-paragraph (1) of paragraph 3, after the words “instalment of less than £5” there are inserted the words “notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)”;
(d) in sub-paragraph (3) of paragraph 3, for “Paragraph 2(5) and (6)” there is substituted “Paragraph 2(5), (6) and (7)”.
6 
In Schedule 1, in paragraph 10—
(a) at the beginning of sub-paragraph (4), there are inserted the words “Subject to sub-paragraph (6A),”;
(b) in sub-paragraph (6), after paragraph (a) there is inserted the following paragraph—“
(aa) there shall count as so payable any amount paid to the authority before the relevant day with respect to an instalment, or part of an instalment, which is payable on or after the adjustment day; and; and”
(c) after sub-paragraph (6), there is inserted the following sub-paragraph—“
(6A) For the purposes of sub-paragraph (4), the aggregate amount of the remaining instalments payable shall be reduced by the amount of any payment to the authority on or after the relevant day and before the adjustment day with respect to an instalment, or part of an instalment, which is payable on or after the adjustment day.”.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
6th January 1995Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under-Secretary of State, Welsh Office
8th January 1995