Section 108 | Failure to substitute.

(1)Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above before the end of the period of 21 days beginning with the day on which it receives the notice.

(2)During the period of restriction the authority shall have no power to transfer any amount from its collection fund to its general fund or to the City fund (as the case may be) and sections 97 and 98 above shall have effect accordingly.

(3)For the purposes of subsection (2) above the period of restriction is the period which—

(a)begins at the end of the period mentioned in subsection (1) above, and

(b)ends at the time (if any) when the authority complies with section 107(1) above.

(4)Subsection (5) below applies if a precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above fails to comply with section 107(2) above before the end of the period of 21 days beginning with the day on which it receives the notice.

(5)During the period of restriction any authority to which the precepting authority has power to issue a precept shall have no power to pay anything in respect of a precept issued by the precepting authority for the year.

(6)For the purposes of subsection (5) above the period of restriction is the period which—

(a)begins at the end of the period mentioned in subsection (4) above, and

(b)ends at the time (if any) when the precepting authority complies with section 107(2) above.