{
  "url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/regulation-6",
  "json_url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Refunds and credits",
  "text": "Schedule 2 shall have effect with respect to refunds and credits in respect of a financial year where—\n(a) (i) the imposition of a BRS has come to an end; or\n(ii) the Secretary of State has, under section 24(3), directed the levying authority to cancel the imposition of the BRS of the Act; and\n(b) the revenue account is in credit.",
  "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/6",
    "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."
}