# The Business Rate Supplements (Administrative Expenses) (England) Regulations 2010, Paragraph 1: Interpretation


In this Schedule—
“final return” means the return required by paragraph 7(1) of Schedule 2 to the Transfers Regulations;
“provisional return” means the return required by paragraph 2(1) of Schedule 2 to the Transfers Regulations;
“the first financial year” means the first financial year for which a levying authority imposes a BRS;
“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
“the second financial year” means the financial year—
(a) which immediately follows the first financial year for which a levying authority imposes a BRS; and
(b) for which a levying authority imposes a BRS.

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Source: https://www.legislation.gov.uk/uksi/2010/134/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.