170Deferred payment

170 Deferred payment (1) A Council may defer in whole or in part the payment by a person of any rate or charge which is due and payable for a specified period and subject to any conditions determined by the Council if it considers that an application by that person shows that the payment would cause hardship to the person. (2) On deferral of the payment the person who is liable to make the payment is not liable until the Council sends the person a notice under subsection (3). (3) A Council may by a notice sent to a person— (a) require that person to pay the whole or part of any deferred rate or charge by a specified date if— (i) it considers that the person's circumstances have so changed that the payment would no longer cause hardship to the person; or (ii) the person no longer owns or occupies the land in relation to which the rate or charge was levied; and (b) require the payment of interest for the late payment of the rate or charge, as if the deferral had not occurred.