Section 17: Joint and several liability: management arrangements., Local Government Finance Act 1988

This section applies where—

a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a standard or collective community charge as it has effect for a chargeable financial year,

on any day in the chargeable period he has a management arrangement with another person (the manager) who is neither the chargeable person's employee nor (if an individual) aged under 18 on the day, and

if the charge is a standard community charge, the chargeable person is a company.

In this section "the chargeable period" means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

For the purposes of this section a management arrangement is—

where the charge is a standard community charge, an arrangement under which the manager is to collect payments for the use of the property in respect of which the charge arises;

where the charge is a collective community charge, an arrangement under which the manager is to collect payments for residential accommodation in the designated dwelling in respect of which the charge arises, or amounts by way of contribution in respect of the charge, or both.

If, on each day of the chargeable period—

the management arrangement subsists, and

the manager is neither the chargeable person's employee nor (if an individual) aged under 18,

they shall be jointly and severally liable to pay the chargeable amount.

In any other case—

they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by, and

the chargeable person shall be liable to pay the remainder of the chargeable amount.

A is the number of days which fall within the chargeable period and on which—

the management arrangement subsists, and

the manager is neither the chargeable person's employee nor (if an individual) aged under 18.

B is the number of days in the chargeable period.

The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.

For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.

Section 17: Joint and several liability: management arrangements.

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