113Writing off levy and accrued interest

113 Writing off levy and accrued interest

113 Writing off levy and accrued interest

(1) Section 567 of the Local Government Act 1993, and any regulations under section 607 of that Act, apply to the levy in the same way as they apply to rates and charges under that Act.

(2) However, a council is not to write off any levy or any accrued interest on a levy payable by a person unless it writes off rates or charges or accrued interest on rates or charges payable by the person in the same proportion.