Council tax; enforcing an alleged debt!

The local council, acting as a billing authority, use The Council Tax (Administration and Enforcement) Regulations 1992 to raise a claim against the Liable Person of a Chargeable Dwelling. In those regulations it is read:

STATUTORY INSTRUMENTS
1992 No. 613
COUNCIL TAX, ENGLAND AND WALES
The Council Tax (Administration and Enforcement) Regulations 1992
At section 1 it is read

.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.
(2) In these Regulations—
“the Act” means the Local Government Finance Act 1992; and
“demand notice regulations” means regulations under paragraphs 1(1) and 2(4)(e) of Schedule 2 to the Act

Skipping ahead at section 8 it is read:

Inquiries as to dwellings

8.  A billing authority shall, as regards each financial year commencing with the financial year beginning on 1st April 1993, take reasonable steps to ascertain whether any dwellings in its area will be or were exempt dwellings for any period during the year.
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