{
  "url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "For each year of the imposition of a BRS, a levying authority or a functional body shall carry to the credit of the account amounts equal to the items listed in this Part of the Schedule.\nItem 1: BRS revenues, comprising—\n(a) amounts transferable by a levying authority which is a billing authority in respect of BRS (including the amount of any financial contributions) from its collection fund under regulation 3 of and Schedule 1 to the Transfers Regulations;\n(b) amounts transferable by a billing authority (which is not a levying authority) in respect of BRS (including the amount of any financial contributions) from its collection fund under regulation 4 of and Schedule 2 to the Transfers Regulations;\n(c) amounts receivable by a functional body under section 3(5) of the Act.\nItem 2: Credit balance from previous year\nAny credit balance shown in the account for the previous 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/schedule/1/paragraph/1",
    "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."
}