Section 5A — Local Government Finance Act 1988

5A 1 Regulations under this Schedule may include provision that where—

a a person has sole liability to pay a sum on account in respect of an authority’s community charge, b a sum smaller than that sum is paid, and c such conditions as may be prescribed are fulfilled, the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.

2 The regulations may include provision that—

a for prescribed purposes the sum on account shall be treated as having been paid in full;

b for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.

3 The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.