Fire and Emergency Services Levy Act 2017
98Relevant payments to be applied towards old debt first
Start here
Get a plain-English read of 98
Turn the raw legal text into a practical explanation grounded in Fire and Emergency Services Levy Act 2017.
98 Relevant payments to be applied towards old debt first
98 Relevant payments to be applied towards old debt first
(1) A council is to apply relevant payments towards the payment of the assessed rates or charges and assessed levies in respect of which the payment was made in the order in which they became due.
(2) For the purposes of this Part, a council applies a relevant payment (or a part of a relevant payment) towards a financial year if the council applies the relevant payment (or part):
(a) towards payment of an assessed rate or charge, or an assessed levy, that became due in that financial year, or
(b) towards payment of accrued interest on an assessed rate or charge, or an assessed levy, and the assessed rate or charge or assessed levy became due in that financial year.