- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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(This note is not part of the Regulations)
Sections 32 and 43 of the Local Government Finance Act 1992 set out, respectively, how a billing authority and a major precepting authority are to calculate their budget requirements for a financial year.
Regulation 3 alters section 32 by requiring an English billing authority not to take into account sums which it estimates will be transferred pursuant to directions under section 98(4) and (5) of the Local Government Finance Act 1988 relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year, and sums which it estimates will be payable into its general fund in respect of the special grant specified in paragraph 4 of the special grant report approved by the House of Commons on 3rd February 1994. Regulation 5 alters section 43 by requiring an English major precepting authority not to take into account sums which it estimates will be payable to it in respect of such special grant.
Sections 33 and 44 of the Local Government Finance Act 1992 set out the calculations to be made, respectively, by a billing authority and a major precepting authority in respect of the basic amounts of their council tax. Regulation 4 makes alterations to those sections as a consequence of the changes made to sections 32 and 43.
Regulation 6 revokes certain Regulations in consequence of the amendments made by regulations 3(1) and (2)(b) and 4(2).
Regulation 7 amends Part I of Schedule 2 to the Local Authorities (Funds) (England) Regulations 1992, which provide, inter alia, for the discharge by an English billing authority and its major precepting authorities of their liabilities to meet any estimated surplus or deficit in the billing authority’s collection fund. The amendment provides that in estimating whether there is such a surplus or deficit no account shall be taken of transfers to or from the billing authority’s general fund of amounts pursuant to any direction under section 98(4) and (5) of the Local Government Finance Act 1988 relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year.
Copies of the special grant report referred to in these Regulations (Special Grant Report (No.9)) may be obtained from HMSO, ISBN 0 10 218094 6, price £3.40.
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