(1) A council may
write off any debts owed to the council—
(a) if
the council has no reasonable prospect of recovering the debts; or
(b) if
the costs of recovery are likely to equal or exceed the amount to be
recovered.
(2) A council must not
write off a debt under subsection (1) unless the chief executive officer
has certified—
(a) that
reasonable attempts have been made to recover the debt; or
(b) that
the costs of recovery are likely to equal or exceed the amount to be
recovered.
(3) If a council
delegates the power to write off debts under this section, the council must
set an amount above which the delegation will not apply.