Local Government Finance Act 1992 (c. 14)

(The document as of February, 2008)

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Revaluation

7 Where the assessor makes up a valuation roll in respect of a financial year which is a year of revaluation within the meaning of section 37(1) of the 1975 Act (which defines terms used in that Act), he shall apportion the new net annual value and the new rateable value of any lands and heritages which are part residential subjects as between the residential and non-residential use of the subjects, and shall include in the entry relating to those lands and heritages a new apportionment note.

General

8 For the purposes of this Schedule the extent to which subjects are used residentially shall be determined by reference to the use made of the subjects as the sole or main residence of any person, and criteria may be prescribed by reference to which any apportionment or re-apportionment of net annual values and rateable values under this Schedule is to be carried out.

9 No rates shall be leviable in respect of such part of their rateable value as relates to the residential use of any lands and heritages which are part residential subjects.

Noting of date on which alterations take effect

10 Where the assessor has altered the entry in the valuation roll relating to any lands and heritages by adding, deleting or amending an apportionment note, he shall also alter the entry by adding thereto a note of the date on which the alteration takes effect.

Notification of addition, deletion or alteration of apportionment notes

11 Section 3 of the 1975 Act (which requires the assessor to notify the rating authority and other persons affected of any alterations in the roll, and provides for a right of appeal against any such alterations) shall apply to any addition, deletion or amendment of apportionment notes made under this Schedule as it applies to deletions and alterations made under section 1 or 2 of that Act.

Section 83(1).

SCHEDULE 6 Completion of New Buildings: Scotland

1 (1) Where a local assessor is of the opinion--

(a) that the erection of a building has been completed; or

(b) that the work remaining to be done on a building is such that its erection can reasonably be expected to be completed within three months,

and that the building constitutes, or when completed will constitute, a dwelling, the local assessor may serve on the owner of the building a notice (referred to as "a completion notice") stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the local assessor shall along with the completion notice send to the owner a notice of his right of appeal by virtue of paragraph 2 below.

(2) If a person on whom a completion notice is served agrees in writing that the erection of the building to which the notice relates shall be treated for the purposes of this Schedule as completed on a date specified by the agreement, it shall be treated for those purposes as completed on that day and the notice shall be deemed to be withdrawn.

(3) Where a completion notice has been served on any person, the local assessor may withdraw the notice by a subsequent notice served on that person; and a notice under this sub-paragraph may be served--

(a) at any time before an appeal under paragraph 2 below is brought against the completion notice; and

(b) with the agreement of that person, at any time thereafter and before the appeal is determined.

2 (1) A person on whom a completion noticed is served may, during the period of twenty-one days beginning with the date of service of the notice, appeal to the valuation appeal committee against the notice on the ground that the erection of the building to which the notice relates has not been, or, as the case may be, cannot reasonably be expected to be, completed by the date specified by the notice.

(2) If a completion notice served in respect of a building is not withdrawn and no appeal is brought under this paragraph against the notice or such an appeal is abandoned or dismissed, the erection of the building shall be treated for the purposes of this Schedule as completed on the date specified by the notice; and if such an appeal is brought and is not abandoned or dismissed and the completion notice in question is not withdrawn, the erection of the building shall be treated for those purposes as completed on such date as the valuation appeal committee shall determine.

3 (1) Subject to subparagraph (2) below, section 192 (service of notices by local authority) of the 1973 Act shall apply to the service of notices under this Schedule as it applies to the service of notices under that Act.

(2) In the application of the said section 192 to the service of notices under this Schedule, any reference to sending a notice by post shall be construed as a reference to sending it by registered post or by the recorded delivery service.

4 In the case of a building to which work remains to be done of a kind which is customarily done to a building of the type in question after the erection of the building has been substantially completed, it shall be assumed for the purposes of this Schedule that the erection of the building has been or can reasonably be expected to be completed at the expiration of such period, beginning with the date of its completion apart from the work, as is reasonably required for carrying out the work.

Section 94(2).

SCHEDULE 7 Reduction of Council Tax: Scotland

Parliamentary proceedings for reduction of council tax

1 (1) If the Secretary of State is satisfied that the total estimated expenses mentioned in section 93(3) of this Act of a local authority in respect of any financial year are excessive or that there is an excessive increase in those expenses over the total estimated expenses there mentioned of the local authority in respect of the financial year preceding that year, he may make and cause to be laid before the House of Commons a report proposing a reduction in the council tax set by the authority in respect of that year and stating--

(a) the amount of the reduction so proposed; and

(b) his reasons for proposing that reduction.

(2) A report under sub-paragraph (1) above shall set out any representations made by the local authority to which it relates with respect to the matters referred to in the report or a summary of these representations.

(3) In determining, for the purposes of sub-paragraph (1) above, whether, in relation to any financial year, the total estimated expenses of a local authority are excessive or that any increase in those expenses is excessive, the Secretary of State--

(a) may leave out of account such categories of estimated expenses as he thinks fit; and

(b) shall have regard to such principles as he may determine in respect of that year.

(4) Different principles may be determined under sub-paragraph (3) above for different classes of local authority and the Secretary of State may classify local authorities for the purposes of this sub-paragraph by reference to such factors as he thinks fit.

(5) In determining what amount to state under sub-paragraph (1)(a) above, the Secretary of State may have regard to any balances in the general fund of the local authority.

(6) In the financial year 1993-94, the Secretary of State may consider an increase in expenses excessive when comparing the total estimated expenses mentioned in section 93(3) of this Act with the total estimated expenses to be met by the local authority during the financial year 1992-93.

Procedure prior to Parliamentary proceedings

2 The Secretary of State shall not make and cause to be laid a report under paragraph 1 above without having afforded to the local authority to which the report relates an opportunity of making representations on--

(a) whether the total estimated expenses of the authority are excessive or, as the case may be, whether the increase in those expenses is excessive;

(b) the amount of the reduction proposed in the council tax; and

but need not afford them such an opportunity where he has, in proposing the reduction, taken account of representations made by the authority in relation to a reduction previously proposed by him in that council tax.

Effect of approval of report

3 (1) If a report under paragraph 1 above is approved by the House of Commons, the local authority to which it relates shall forthwith set under this sub-paragraph a new council tax less, by the amount of the reduction proposed in the report or by such smaller amount as the Secretary of State may agree, than the council tax set by them under section 93 or 94 of this Act.

(2) Where, for any reason whatsoever, by the twenty-eighth day after the House of Commons approve a report, the local authority to whom the report relates have not made a setting required by sub-paragraph (1) above, the authority shall be deemed to have set on that day a council tax under sub-paragraph (1) above such that the reduction proposed in the report is effected.

(3) Where an authority is deemed to have set a council tax under sub-paragraph (2) above, paragraph (1)(b) of section 93 of this Act shall apply as if that tax had been set by the authority.

Supplementary

4 (1) A report under paragraph 1 above may relate to more than one local authority and, if a report so relating is approved by a resolution of the House of Commons, paragraph 3 above shall apply in relation to each of the authorities to which the report relates.

(2) Any reference in this Act (except in paragraph 3 above) and in any other enactment, whether passed before or after the passing of this Act, to such council tax as is set under section 93 or 94 of this Act shall be construed as including a reference to such council tax as has been set, or is deemed to have been set, under paragraph 3 above.

(3) In sub-paragraph (2) above "enactment" includes an enactment contained in a statutory order.

(4) Paragraph 5 of Schedule 12 to this Act shall apply for the purposes of the Secretary of State's functions under this Schedule as it applies under that paragraph for the purposes of his functions in relation to revenue support grants or non-domestic rate income.

Section 97(5).

SCHEDULE 8 Enforcement: Scotland

1 (1) This Schedule applies to any sum which has become payable to a levying authority under any provision included in regulations under--

(a) paragraph 2, 3, 6(2) or (3) of Schedule 2 to this Act; or

(b) paragraph 6 of Schedule 3 to this Act,

and has not been paid.

(2) References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

2 (1) Subject to sub-paragraphs (4) and (5) below, any sum to which this Schedule applies may be recovered by the levying authority by diligence--

(a) authorised by a summary warrant granted under sub-paragraph (2) below; or

(b) in pursuance of a decree granted in an action of payment.

(2) The sheriff, on an application by the authority accompanied by a certificate from them containing such particulars as may be prescribed, shall grant a summary warrant in a form provided for by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (3) below, of the amount of the sum remaining due and unpaid along with a surcharge of 10 per cent. of that amount.

(3) The diligences referred to in sub-paragraph (2) above are--

(a) a poinding and sale in accordance with Schedule 5 to the [1987 c. 18.] Debtors (Scotland) Act 1987;

(b) an earnings arrestment;

(4) It shall be incompetent for the sheriff to grant a summary warrant under sub-paragraph (2) above in respect of any sum to which this Schedule applies if an action has already been raised for the recovery of that sum; and, without prejudice to sub-paragraph (5) below, on the raising of an action for the recovery of any such sum, any existing summary warrant in so far as it relates to the recovery of that sum shall cease to have effect.

(5) It shall be incompetent to raise an action in Scotland for the recovery of any sum to which this Schedule applies if, in pursuance of a summary warrant, any of the diligences mentioned in sub-paragraph (3) above for the recovery of that sum has been executed.

(6) The Secretary of State may by order substitute another percentage for the percentage which is for the time being mentioned in sub-paragraph (2) above.

3 (1) In any proceedings for the recovery of any sum to which this Schedule applies, whether by summary warrant or otherwise, no person shall be entitled to found upon failure by the levying authority or any other authority or body to comply with any provision included in regulations made under the provisions specified in paragraph 1 above relating to the date by which something shall be done.

(2) No misnomer or inaccurate description of any person or place or mistake or informality in any notice or other document or communication relating to the levy or collection of any council tax or council water charge or in any proceedings for the payment thereof shall prejudice the recovery thereof.

4 (1) Subject to sub-paragraph (2) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987, the sheriff officer's fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant under paragraph 2 above shall be chargeable against the debtor.

(2) No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the levying authority for, the sums paid to him by the debtor in satisfaction of an amount owing to the authority by way of council tax or council water charge.

5 (1) Regulations under this Schedule may provide that where a summary warrant or a decree in an action for payment has been granted against a person ("the debtor") he shall, during such time as the amount in respect of which the warrant or decree was granted remains wholly or partly unpaid, be under a duty to supply relevant information to the authority concerned.

(2) Relevant information is such information as fulfils the following conditions--

(a) it is in the debtor's possession or control;

(b) the authority request him to supply it; and

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

6 (1) Regulations made under this paragraph may provide that where a levying authority has obtained a summary warrant or a decree against a person (the debtor) in respect of arrears of sums payable under paragraph 1(1) above and the debtor is entitled to income support within the meaning of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992--

(a) the levying authority may, without prejudice to their right to pursue any other means of recovering such arrears, apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of income support in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the summary warrant or decree was granted; and

(b) the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

(2) Regulations made under this paragraph may include--

(a) provision allowing or requiring adjudication as regards an application and provision as to appeals and reviews;

(b) a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of income support do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

(c) provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

(d) provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

Section 103.

SCHEDULE 9 Social Security: Council Tax Benefit

Social Security Contributions and Benefits Act 1992 (c. 4)

1 (1) In subsection (1) of section 123 of the Social Security Contributions and Benefits Act 1992 (income-related benefits), for paragraph (e) there shall be substituted the following paragraph--

" (e) council tax benefit. "

(2) For subsections (4) to (6) of that section there shall be substituted the following subsection--

" (4) Each billing or levying authority--

(a) shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to council tax benefit in respect of council tax payable to the authority becomes aware that he may be entitled to it; and

(b) shall make copies of the council tax benefit scheme, with any modifications adopted by it under the Administration Act, available for public inspection at its principal office at all reasonable hours without payment. "

2 In subsection (2)(a) of section 129 of that Act (disability working allowance), for the words "community charge benefit" there shall be substituted the words "council tax benefit".

3 In subsection (2) of section 130 of that Act (housing benefit), for the words from "mortgage payments" to the end there shall be substituted the following paragraphs--

" (a) payments to a billing or levying authority in respect of council tax; or

(b) mortgage payments, or, in relation to Scotland, payments under heritable securities. "

4 For section 131 of that Act there shall be substituted the following section--

" Council tax benefit

131 Council tax benefit

(1) A person is entitled to council tax benefit in respect of a particular day falling after 31st March 1993 if the following are fulfilled, namely, the condition set out in subsection (3) below and either--

(a) each of the two conditions set out in subsections (4) and (5) below; or

(b) the condition set out in subsection (6) below.

(2) Council tax benefit--

(a) shall not be allowed to a person in respect of any day falling before the day on which his entitlement is to be regarded as commencing for that purpose by virtue of paragraph (l) of section 6(1) of the Administration Act; but

(b) may be allowed to him in respect of not more than 6 days immediately following the day on which his period of entitlement would otherwise come to an end, if his entitlement is to be regarded by virtue of that paragraph as not having ended for that purpose.

(3) The main condition for the purposes of subsection (1) above is that the person concerned--

(a) is for the day liable to pay council tax in respect of a dwelling of which he is a resident; and

(b) is not a prescribed person or a person of a prescribed class.

(4) The first condition for the purposes of subsection (1)(a) above is that there is an appropriate maximum council tax benefit in the case of the person concerned.

(5) The second condition for the purposes of subsection (1)(a) above is that--

(a) the day falls within a week in respect of which the person concerned has no income;

(b) the day falls within a week in respect of which his income does not exceed the applicable amount; or

(i) amount A is the appropriate maximum council tax benefit in his case; and

(ii) amount B is a prescribed percentage of the difference between his income in respect of the week in which the day falls and the applicable amount.

(6) The condition for the purposes of subsection (1)(b) above is that--

(a) no other resident of the dwelling is liable to pay rent to the person concerned in respect of the dwelling; and

(b) there is an alternative maximum council tax benefit in the case of that person which is derived from the income or aggregate incomes of one or more residents to whom this subsection applies.

(7) Subsection (6) above applies to any other resident of the dwelling who--

(a) is not a person who, in accordance with Schedule 1 to the Local Government Finance Act 1992, falls to be disregarded for the purposes of discount; and

(b) is not a prescribed person or a person of a prescribed class.

(8) Subject to subsection (9) below, where a person is entitled to council tax benefit in respect of a day, the amount to which he is entitled shall be--

(a) if subsection (5)(a) or (b) above applies, the amount which is the appropriate maximum council tax benefit in his case;

(b) if subsection (5)(c) above applies, the amount found by deducting amount B from amount A, where "amount A" and "amount B" have the meanings given by that subsection; and

(9) Where a person is entitled to council tax benefit in respect of a day, and both subsection (5) and subsection (6) above apply, the amount to which he is entitled shall be whichever is the greater of--

(a) the amount given by paragraph (a) or, as the case may be, paragraph (b) of subsection (8) above; and

(b) the amount given by paragraph (c) of that subsection.

(10) Regulations shall prescribe the manner in which--

(a) the appropriate maximum council tax benefit;

(b) the alternative maximum council tax benefit,

are to be determined in any case.

(11) In this section "dwelling" and "resident" have the same meanings as in Part I or II of the Local Government Finance Act 1992. "

5 (1) In subsection (1) of section 132 of that Act (couples), for the words "a community charge benefit" there shall be substituted the words "council tax benefit".

(2) In subsection (5) of that section, for the words "and the appropriate maximum community charge benefit" there shall be substituted the words "the appropriate maximum council tax benefit and the alternative maximum council tax benefit".

(3) In subsection (7) of that section, for the word "first", in both places where it occurs, there shall be substituted the word "main".

(4) In subsection (9) of that section, for paragraph (b) there shall be substituted the following paragraph--

" (b) references to the main condition are references to the condition mentioned in section 131(3) above. "

6 In subsection (3) of section 133 of that Act (polygamous marriages), for the words "a community charge benefit" there shall be substituted the words "council tax benefit".

7 Subsection (3) of section 134 (exclusion of benefit) of that Act shall cease to have effect.

8 In subsection (5) of section 135 (the applicable amount) of that Act, for the words "any community charge benefit" there shall be substituted the words "council tax benefit".

9 In subsection (1) of section 137 (interpretation of Part VII) of that Act--

(a) for the definition of "charging authority" there shall be substituted the following definition--

" "billing authority" has the same meaning as in Part I of the Local Government Finance Act 1992; " ;

(b) the definitions of "contribution period", "the 1987 Act" and "the 1988 Act" shall cease to have effect;

" "levying authority" has the same meaning as in Part II of the Local Government Finance Act 1992; " ; and

(d) in the definition of "week", for the words "community charge benefits" there shall be substituted the words "council tax benefit".

10 In subsection (6) of section 175 of that Act (regulations, orders and schemes), for the words "community charge benefits" there shall be substituted the words "council tax benefit".

11 A statutory instrument containing (alone or with other provisions) regulations relating to council tax benefit and made by virtue of section 123 or sections 131 to 137 of that Act shall not be made before 1st April 1993 unless a draft of the instrument has been laid before and has been approved by a resolution of each House of Parliament.

Social Security Administration Act 1992 (c. 5)

12 (1) In subsection (1) of section 6 of the Social Security Administration Act 1992 (regulations about community charge benefits administration)--

(a) for the words "any community charge benefit" there shall be substituted the words "council tax benefit";

(b) in paragraph (d), the words "or a consequential reduction" shall cease to have effect; and

(c) in paragraphs (j), (n), (o), (r), (s) and (t), the words "or consequential reduction", in each place where they occur, shall cease to have effect.

(2) In subsection (2) of that section, for the words from "provision" to "shall not apply" there shall be substituted the words "provision in relation to council tax benefit that prescribed provisions shall apply instead of prescribed provisions of Part I or II of the Local Government Finance Act 1992, or that prescribed provisions of either of those Parts shall not apply".

(3) For subsection (3) of that section there shall be substituted the following subsection--

" (3) References in subsection (2) above to either of the Parts there mentioned include references to regulations made under the Part concerned " .

13 In subsection (3) of section 7 of that Act (relationship between community charge benefits and other benefits), for the words "any community charge benefit" there shall be substituted the words "council tax benefit".

14 (1) In subsection (1) of section 63 of that Act (adjudication), for paragraphs (b) and (c) there shall be substituted the following paragraph--

" (b) council tax benefit, " .

(2) In subsection (3) of that section, for the words "community charge benefits" there shall be substituted the words "council tax benefit".

15 (1) In subsection (1) of section 76 of that Act (excess benefits), for the words "charging authority" there shall be substituted the words "billing authority" and for the words "a community charge benefit" there shall be substituted the words "council tax benefit".

(2) In subsection (2) of that section, the words "As regards any case where the benefit is in respect of a personal community charge" shall cease to have effect.

(3) In subsection (3) of that section, for the words "the charge concerned" there shall be substituted the words "council tax".

(4) Subsections (4), (5) and (7) of that section shall cease to have effect.

16 (1) In subsection (1) of section 77 of that Act (shortfall in benefits), for the words "charging authority" there shall be substituted the words "billing authority" and for the words "a community charge benefit" there shall be substituted the words "council tax benefit".

(2) Subsections (2) and (3) of that section shall cease to have effect.

17 (1) In subsection (2) of section 116 of that Act (legal proceedings), for the words "community charge benefits", in both places where they occur, there shall be substituted the words "council tax benefit".

(2) In subsection (5) of that section, for the words "community charge benefits" there shall be substituted the words "council tax benefit".

18 (1) In subsection (1) of section 128 of that Act (information for purposes of community charge benefits), for the words "charging authorities" there shall be substituted the words "billing authorities" and for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(2) In subsection (2) of that section, for the words "Charging authorities" there shall be substituted the words "Billing authorities" and for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(3) In subsection (3) of that section--

(a) for the words "charging authority" there shall be substituted the words "billing authority";

(b) for the words "community charge benefits", in both places where they occur, there shall be substituted the words "council tax benefit"; and

19 (1) For subsections (1) and (2) of section 138 of that Act (nature of benefits) there shall be substituted the following subsection--

" (1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or levying authority the benefit shall take such of the following forms as is prescribed in the case of the person--

(a) a payment or payments by the authority to the person;

(b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;

(2) Subsections (3) and (4) of that section shall cease to have effect.

(3) In subsection (5) of that section, for the words "subsections (1) and (2)" there shall be substituted the words "subsection (1)" and for the words "chargeable financial year", in both places where they occur, there shall be substituted the words "financial year".

(4) Subsections (6) to (8) of that section shall cease to have effect.

(5) In subsection (9) of that section, the words "or (2) or (3)" shall cease to have effect and for the words "the 1987 Act or the 1988 Act" there shall be substituted the words "Part I or II of the Local Government Finance Act 1992".

20 (1) In subsection (1) of section 139 of that Act (arrangements for community charge benefits), for the words "Any community charge benefit" there shall be substituted the words "Council tax benefit" and for the words "community charge benefit scheme" there shall be substituted the words "council tax benefit scheme".

(2) For subsections (2) and (3) of that section there shall be substituted the following subsection--

" (2) For the purposes of this section the appropriate authority is the billing authority or levying authority which levied the council tax as regards which a person is entitled to the benefit. "

(3) In subsection (4) of that section, for the words "Charging authorities" there shall be substituted the words "Billing authorities" and for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(4) In subsection (5) of that section, for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(5) In subsection (6) of that section, for the words "charging authority" there shall be substituted the words "billing authority" and for the words "community charge benefit scheme" there shall be substituted the words "council tax benefit scheme".

(6) In subsection (7) of that section, for the word "benefits", in both places where it occurs, there shall be substituted the word "benefit".

(7) In subsection (9) of that section--

(a) for the words "community charge benefit scheme" there shall be substituted the words "council tax benefit scheme";

(b) for the words "community charge benefits" there shall be substituted the words "council tax benefit"; and

(c) for the word "benefits", in the second and third places where it occurs, there shall be substituted the word "benefit".

(8) In subsection (10) of that section, for the word "benefits" there shall be substituted the word "benefit".

21 (1) In subsection (1) of section 140 of that Act (community charge benefit finance), for the words "community charge benefit subsidy" there shall be substituted the words "council tax benefit subsidy" and for the words "charging authority" there shall be substituted the words "billing authority".

(2) In subsection (2) of that section, for the words "community charge benefit subsidy to be paid to a charging authority" there shall be substituted the words "council tax benefit subsidy to be paid to a billing authority".

(3) In subsection (3) of that section, for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(4) In subsection (4) of that section, for the words "to a charging or levying authority by way of community charge benefit subsidy" there shall be substituted the words "to a billing or levying authority by way of council tax benefit subsidy".

(5) In subsection (5) of that section, for the words "community charge benefit subsidy" there shall be substituted the words "council tax benefit subsidy" and for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(6) In subsection (6) of that section, for the words "community charge benefits" there shall be substituted the words "council tax benefit".

(7) In subsection (7) of that section, for the words "charging authority" there shall be substituted the words "billing authority".

22 In subsection (2)(d) of section 163 of that Act (general financial arrangements), for the words "community charge benefit subsidy" there shall be substituted the words "council tax benefit subsidy".

23 In subsection (1) of section 176 of that Act (consultation with representative organisations), for the words "community charge benefits" there shall be substituted the words "council tax benefit".

24 In subsection (7) of section 189 of that Act (regulations and orders: general), for the words "community charge benefits" there shall be substituted the words "council tax benefit".

25 In section 191 of that Act (interpretation: general)--

(a) for the definitions of "chargeable financial year" and "charging authority" there shall be substituted the following definition--

" "billing authority" has the same meaning as in Part I of the Local Government Finance Act 1992; " ;

(b) after the definition of "dwelling" there shall be inserted the following definition--

" "financial year" has the same meaning as in the Local Government Finance Act 1992; " ;

(c) in the definition of "income-related benefit", for paragraph (e) there shall be substituted the following paragraph--

" (e) council tax benefit. " ; and

(d) for the definition of "levying authority" there shall be substituted the following definition--

" "levying authority" has the same meaning as in Part II of the Local Government Finance Act 1992; " .

26 A statutory instrument containing (alone or with other provisions) regulations or an order relating to council tax benefit and made by virtue of section 6, 7, 63, 76, 77, 128, 138 or 139 of that Act shall not be made before 1st April 1993 unless a draft of the instrument has been laid before and has been approved by a resolution of each House of Parliament.

Section 104.

SCHEDULE 10 Local Government Finance: England and Wales

Part I Non-Domestic Rating

Alteration of lists

1 In section 55 of the 1988 Act (alteration of lists), in subsection (7), for paragraphs (a) and (b) there shall be substituted the following paragraph--

" (a) provision requiring payments or repayments to be made, with or without interest, and " .

Multiple moorings

2 (1) In section 64 of the 1988 Act (hereditaments), after subsection (3) there shall be inserted the following subsections--

" (3A) The Secretary of State may make regulations providing that where on any land there are two or more moorings which--

(a) are owned by the same person,

(b) are not domestic property, and

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