delete The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997
Amends the Council Tax (Administration and Enforcement) Regulations 1992 to allow billing authorities to serve only one demand notice instead of multiple, and clarifies procedural requirements for reminder notices regarding estimated/chargeable amounts. Minor administrative procedural changes to existing council tax collection mechanisms.
These are trivial procedural amendments to council tax administration from 1997 that have been superseded by nearly three decades of subsequent legislation and administrative guidance. While the changes modestly reduce administrative burden on billing authorities, they do nothing to address the fundamental compulsion of council tax itself. Regulations governing the administration of a tax system that imposes compulsory charges on property are not worth preserving as standalone instruments — they should be absorbed into consolidated modern legislation where the entire framework can be reviewed holistically rather than preserved as fragmented historical amendments.