Section 19 — Local Government Finance Act 1988: Co-owners.

Co-owners. 19 1 The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.

2 The regulations may contain—

a provision that as regards the period for which the co-ownership subsists there shall be one charge only, that the co-owners shall be jointly subject to it, and that the registration officer for the charging authority concerned shall enter an item in the register accordingly;

b provision that the amount payable in respect of the charge concerned as it has effect for a chargeable financial year shall be calculated in a prescribed manner, and that the co-owners shall be jointly and severally liable to pay the amount;

c provision that, notwithstanding that the co-owners are jointly and severally liable, section 16 or 17 above shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable as well;

d where the charge concerned is collective, provision as to the person or persons to whom any amount payable under section 9 above is to be paid.

3 The regulations may provide that there shall be different charges as regards each of the following—

a the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);

b any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned . . .;

c any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in paragraph (a) above (whether because the number of members differs or because any of the personnel differs).

4 The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).

5 Without prejudice to section 143(2) below, the regulations may include provision amending or adapting provisions of this Part;

and in particular the regulations—

a may provide that section 11(4) above shall apply where different charges arise because of the operation of the regulations;

b may amend or adapt provisions of this Part which themselves confer power to make regulations (such as Schedules 2 and 4).

6 References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.