Section 14: Administration, penalties and enforcement.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part I: Council Tax: England and Wales — Chapter I: Main provisions

Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

Schedule 4 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.