{
  "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009",
  "json_url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009.json",
  "id": "uksi/2009/2543",
  "title": "The Business Rate Supplements (Transfers to Revenue Accounts) (England) Regulations 2009",
  "short_title": "Business Rate Supplements (Transfers to Revenue Accounts) 2009",
  "long_title": "In England, the Business Rate Supplements Act 2009 (“the BRS Act”) gives county councils, district councils in areas where there is no county council, and the Greater London Authority the power to levy a supplement (a “BRS”) on the national non-domestic rate with effect from 1st April 2010.",
  "citation": "S.I. 2009/2543",
  "type": "uksi",
  "year": "2009",
  "number": "2543",
  "version": "current",
  "date": "2009-09-18",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 10,
  "provisions": [
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      "path": "introduction",
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      "heading": "Introductory text",
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      "extent": null,
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      "heading": "Transfer of BRS Revenues: billing authorities which are levying authorities",
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      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Transfer of BRS Revenues: billing authorities which are not levying authorities",
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      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Amendment of the Local Authorities (Funds) (England) Regulations 1992",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/regulation-5",
      "extent": null,
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      "path": "signature",
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      "heading": "Transfer of BRS Revenues: billing authorities which are levying authorities",
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    },
    {
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      "heading": "Transfers",
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      "extent": null,
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    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
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      "heading": "In year transfers",
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      "extent": null,
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    {
      "path": "schedule/1/paragraph/3",
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      "heading": "End of year transfers",
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    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Provisional returns",
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      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Assumptions relating to provisional returns",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-3",
      "extent": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Transfer of funds by instalments under provisional returns",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-4",
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Revisions to provisional returns and adjustment of instalments following a variation to a BRS",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Other revisions to provisional returns and adjustments of instalments by billing authorities",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-6",
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    {
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      "extent": null,
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    {
      "path": "schedule/2/paragraph/8",
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      "heading": "Payments and refunds under final returns",
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    {
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      "number": "9",
      "heading": "Certification",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-9",
      "extent": null,
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    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Payment of interest",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/schedule-2/paragraph-10",
      "extent": null,
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    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/business-rate-supplements-transfers-to-revenue-accounts-england-regulations-2009/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
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      "language": null,
      "date": "2009-09-23",
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  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 2 para. 10(1)(b)",
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    },
    {
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      "affecting_title": "The Business Rate Supplements (Accounting) (England) Regulations 2010",
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      "affecting_provisions": "reg. 3(2)"
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      "affected_provisions": "Sch. 2 para. 7(3)",
      "affecting": "uksi/2018/1193",
      "affecting_title": "The Non-Domestic Rating (Alteration of Lists) and Business Rate Supplements (Transfers to Revenue Accounts) (Amendment etc.) (England) Regulations 2018",
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    {
      "id": "ukpga/2009/7",
      "title": "Business Rate Supplements Act 2009",
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  "provenance": {
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    "retrieved_at": "2026-10-29T03:05:31.904586+00:00"
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  "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."
}