Section 97 | Levying and collection of council tax.

(1)A local authority shall levy and collect the council tax set by them in respect of their area.^F1

(2)Repealed

(3)Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

(4)Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

(5)Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.