{
  "url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/3193",
  "legislation_title": "The Council Tax (Demand Notices) (England) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Definition of “gross expenditure”",
  "text": "(1) Subject to paragraph (3), the gross expenditure of an authority for a year is the aggregate of the items which are—\n(a) attributable to the services administered by the authority during the year, and\n(b) charged to a revenue account for that year.\n(2) The items mentioned in sub-paragraph (1)—\n(a) must be calculated using the estimates which were used to calculate—\n(i) the budget requirement, or\n(ii) the levy,\nof the authority for the year; but\n(b) must not include any—\n(i) allowances for contingencies, or\n(ii) contributions to financial reserves.\n(3) The gross expenditure of the GLA for a year is the aggregate of the amounts of gross expenditure calculated for each constituent body for that year.\n(4) In this regulation, “authority” includes a levying body and a constituent body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3193/regulation/3",
    "retrieved_at": "2026-10-29T02:59:38.379248+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."
}