# The Business Rate Supplements (Accounting) (England) Regulations 2010, Regulation 6: Refunds and credits


Schedule 2 shall have effect with respect to refunds and credits in respect of a financial year where—
(a) (i) the imposition of a BRS has come to an end; or
(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
(b) the revenue account is in credit.

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Source: https://www.legislation.gov.uk/uksi/2010/403/regulation/6 (the official version)
Page: https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.