Supplementary

I126Guidance

1

In carrying out functions imposed by or by virtue of this Act, a levying authority must have regard to such guidance as the appropriate national authority may give.

2

Guidance given under this section may, in particular, relate to—

a

the kinds of projects which may, and may not, be regarded as appropriate ones in relation to which to impose BRSs;

b

the carrying out by a levying authority of an assessment for the purposes of paragraph 5 of Schedule 1;

c

the discharge of the duty imposed by section 3(1) (in particular, its discharge in a case within section 27);

d

expenditure which may, and may not, be regarded as an appropriate use for money raised from the imposition of a BRS;

e

the contents of an initial or final prospectus or a document required to be published for the purposes of section 10(2)(a) or (d) (in particular, the level of detail to provide);

f

the holding of a ballot on the imposition of a BRS or on a proposal to vary a BRS.