COUNCIL TAX, ENGLAND AND WALES Citation and commencement 1 These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 and shall come into force on 1st April 1994. Amendment of Regulations 2 The Council Tax (Administration and Enforcement) Regulations 1992 shall be amended in accordance with the following provisions of these Regulations. Failure to pay instalments 3 In regulation 23, in paragraph (1), for sub-paragraphs (i) to (iii) there shall be substituted the following sub-paragraphs— i the amount which is the aggregate of the instalments which are due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1 andwhich are unpaid and the instalments that will become due within the period of seven days beginning with the day on which the reminder notice is issued; ii that the amount mentioned in sub-paragraph (i) above is required to be paid by him within the period mentioned in that sub-paragraph; iii the effect of paragraph (3) below and the amount that will become payable by him in the circumstances mentioned in that paragraph; and iv where the notice is the second such notice as regards the relevant year, the effect of paragraph (4) below. . Joint taxpayers' notice 4 In regulation 28, in paragraph (4), in the definition of “the adjusted amount”, for the words “difference between” there shall be substituted the words “lesser of”. Liability orders: preliminary steps 5 In regulation 33— a In paragraph (1), the words from “which is to be in addition” to “Part V, and” shall be deleted; and b for paragraph (3) there shall be substituted the following paragraph— 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)). . Commitment to prison 6 In regulation 47, for paragraph (6) there shall be substituted the following paragraphs— 6 If— a before a warrant has been issued, or a term of imprisonment fixed and the issue of a warrant postponed, an amount determined in accordance with paragraph (6A) below is paid or tendered to the authority, or b after a term of imprisonment has been fixed and the issue of a warrant postponed, the amount (if any) the court has ordered the debtor to pay is paid or tendered to the authority, or c after a warrant has been issued, the amount stated in it is paid or tendered to the authority, the authority shall accept the amount concerned, no further steps shall be taken as regards its recovery, and the debtor, if committed to prison, shall be released. 6A The amount referred to in paragraph (6)(a) above is the aggregate of— a the appropriate amount mentioned in regulation 45(2) (or so much of it as remains outstanding), and b subject to paragraph (6B) below, the authority’s reasonable costs incurred up to the time of payment or tender in making one or more of the applications referred to in Schedule 6. 6B For the purposes of paragraph (6A)(b) above, the authority’s reasonable costs in respect of any application shall not exceed the amount specified for that application in Schedule 6. . Relationship between remedies 7 In regulation 52, in sub-paragraphs (a) and (b) of paragraph (3), after the word “earnings” in each paragraph, there shall be inserted the words “, deductions under the Income Support Regulations” . Joint and several liability: enforcement 8 In regulation 54— a in paragraph (5)— i for the words “paragraph (6)” there shall be substituted the words “paragraphs (6) and (6A)”; ii the word “and” immediately preceding sub-paragraph (c) shall be deleted; and iii at the end there shall be added the following— and d deductions may be made under the Income Support Regulations from any amount payable to one or more of them by way of income support. ; b in paragraph (6), after the word “taken” (in each place where it appears) there shall be inserted the words “under it”; and c after paragraph (6) there shall be inserted the following paragraphs— 6A Where a liability order has been made against two or more joint taxpayers and an amount is payable to one of them by way of income support and— a deductions are being made under the Income Support Regulations from any such amount; or b an application under regulation 2 of those Regulations has been made in respect of him to the Secretary of State and remains undetermined, no steps, or no further steps, by way of attachment of allowances or earnings, distress, commitment, bankruptcy or charging may be taken, under that or any other liability order, against him or any other of those joint taxpayers who is a member of his family. 6B In paragraph (6A) above— “income support” means income support within the meaning of the Social Security Contributions and Benefits Act 1992; and “family” has the same meaning as in section 137(1) of that Act. . Costs connected with committal 9 After Schedule 5 there shall be added the following Schedule— SCHEDULE 6 COSTS CONNECTED WITH COMMITTAL Regulation 47(6A) and (6B) (1) (2) Application Maximum costs For making an application for the issue of a warrant: £55.00. For making an application for an arrest warrant with bail: £55.00. For making an application for an arrest warrant without bail: £70.00. Signed by authority of the Secretary of State for the Environment David Curry Minister of State, Department of the Environment 17th February 1994 John Redwood Secretary of State for Wales 24th February 1994