Business Rate Supplements Act 2009
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Change 1
21 Collection and enforcement
(1) Regulations may make provision in relation to the collection and recovery of sums due under this Act. (2) Regulations under this section— (a) may include such provision for the purposes of this Act as may be included in regulations under paragraphs 1 to 4A of Schedule 9 to the 1988 Act (collection and recovery of non-domestic-rates) for the purposes of that Act; (b) may amend, or apply (with or without modifications), any provision of regulations made under any of those paragraphs; (c) may confer on a billing authority for the purposes of this Act a power corresponding to that conferred on a billing authority by section 62A of the 1988 Act (taking control of goods) for the purposes of that Act. (3) After the imposition of a BRS has come to an end, a billing authority may seek to collect or recover sums in respect of the BRS in so far as the sums became payable to it before the imposition of the BRS came to an end. (4) Regulations under this section may provide that, if the project to which a BRS relates is abandoned (or, where a BRS relates to only certain aspects of a project, those aspects are abandoned), the imposition of the BRS is to be treated for the purposes of subsection (3) as having come to an end— (a) at the time of the abandonment, or (b) at such other time as may be prescribed. (5) In section 11 of the State Immunity Act 1978 (c. 33) (no immunity from proceedings relating to liability to value added tax, rates, etc.), the reference to liability for rates includes a reference to liability for BRSs.
21 Collection and enforcement
(1) Regulations may make provision in relation to the collection and recovery of sums due under this Act. (2) Regulations under this section— (a) may include such provision for the purposes of this Act as may be included in regulations under paragraphs 1 to 4A of Schedule 9 to the 1988 Act (collection and recovery of non-domestic-rates) for the purposes of that Act; (b) may amend, or apply (with or without modifications), any provision of regulations made under any of those paragraphs; (c) may confer on a billing authority for the purposes of this Act a power corresponding to that conferred on a billing authority by section 62A of the 1988 Act (taking control of goods) for the purposes of that Act. (3) After the imposition of a BRS has come to an end, a billing authority may seek to collect or recover sums in respect of the BRS in so far as the sums became payable to it before the imposition of the BRS came to an end. (4) Regulations under this section may provide that, if the project to which a BRS relates is abandoned (or, where a BRS relates to only certain aspects of a project, those aspects are abandoned), the imposition of the BRS is to be treated for the purposes of subsection (3) as having come to an end— (a) at the time of the abandonment, or (b) at such other time as may be prescribed. (5) In section 11 of the State Immunity Act 1978 (c. 33) (no immunity from proceedings relating to liability to value added tax, rates, etc.), the reference to liability for rates includes a reference to liability for BRSs.
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