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Regulation 35(1) of The Councit Tax (Administration and Enforcement) Regulations 1992


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This is a bit of an obscure question and to be honest I haven't seen any posts dealing with the issue so I don't suppose the answer will be readily available, but in the remote chance that anyone might have some knowledge about it I'll ask anyway:

 

Legislation relevant to this is regulation 35(1) of the Council Tax (Administration and Enforcement) Regulations 1992 and Schedule 2 (form B) of the same.

 

In a Magistrate's Court granting a Liability Order dealing with more than one person and more than one amount, as in form B of schedule 2 of the 1992 regulations; would the Liability Order be invalid if it were later discovered that a single person listed on the (bulk) Liability Order had in fact paid all due Council Tax instalments, and on time.

 

To emphasise the point I'm trying to make, there maybe several hundred listed on this type of Liability Order; if it were to be invalid, would it invalidate all those listed on the Liability Order?

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