SCHEDULES

SCHEDULE 7Council tax: minor and consequential amendments

Local Government Finance Act 1992 (c. 14)

18I1

1

Section 41 (precepts by local precepting authorities) is amended as follows.

2

In subsection (2) for the words from “by the precepting authority” to the end substitute

a

in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and

b

in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.

3

After that subsection insert—

2A

The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

a

the amounts which may be anticipated by billing authorities in pursuance of the regulations;

b

the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

c

the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.

4

In subsection (3)—

a

for “Secretary of State” substitute “ Welsh Ministers ”, and

b

after “billing authority” insert “ in Wales ”.