http://www.legislation.gov.uk/uksi/2008/981/contents/made

The Local Government Finance (England) (Substitution of Penalties) Order 2008

Local government

en

King's Printer of Acts of Parliament

2014-11-05

LOCAL GOVERNMENT FINANCE, ENGLAND

This Order increases the level of penalties that a billing authority may impose on a person for failure to provide information requested to identify who is liable for council tax on a dwelling or for failure to notify the authority that a council tax discount or exemption should not apply. The power to impose penalties is provided by paragraph 1 of Schedule 3 to the Local Government Finance Act 1992 (c. 14) (“the Act”), which has effect by virtue of section 14 of the Act.