# The Business Rate Supplements (Accounting) (England) Regulations 2010, Paragraph 1


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.
Item 1: BRS revenues, comprising—
(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;
(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;
(c) amounts receivable by a functional body under section 3(5) of the Act.
Item 2: Credit balance from previous year
Any credit balance shown in the account for the previous year.

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Source: https://www.legislation.gov.uk/uksi/2010/403/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.