{
  "url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/schedule/paragraph-1.json",
  "legislation": "uksi/2010/134",
  "legislation_title": "The Business Rate Supplements (Administrative Expenses) (England) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010",
  "path": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In this Schedule—\n“final return” means the return required by paragraph 7(1) of Schedule 2 to the Transfers Regulations;\n“provisional return” means the return required by paragraph 2(1) of Schedule 2 to the Transfers Regulations;\n“the first financial year” means the first financial year for which a levying authority imposes a BRS;\n“the provisional return amount” means the amount to be shown in the provisional return, as calculated in accordance with paragraph 2(2) of Schedule 2 to the Transfers Regulations; and\n“the second financial year” means the financial year—\n(a) which immediately follows the first financial year for which a levying authority imposes a BRS; and\n(b) for which a levying authority imposes a BRS.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/134/schedule/paragraph/1",
    "retrieved_at": "2026-10-29T02:55:08.366475+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."
}