{
  "url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/403",
  "legislation_title": "The Business Rate Supplements (Accounting) (England) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Deficit in the BRS revenue account – levying authority",
  "text": "(1) Subject to paragraph (2), after the end of each financial year of a BRS, a levying authority shall—\n(a) make good any deficit in its revenue account from its general fund by 31st July in the following financial year; or\n(b) apply any credit in its revenue account towards making good to its general fund any amount charged to that fund under sub-paragraph (a) in the ten years immediately preceding that financial year.\n(2) Paragraph (1) shall not apply where the imposition of a BRS has come to an end in that financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/403/regulation/4",
    "retrieved_at": "2026-10-29T02:52:11.449210+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}