# The Internal Drainage Boards (Finance) Regulations 1990, Regulation 11: Substituted special levies


(1) A board which has issued a special levy in respect of a financial year (originally or by way of substitute) may issue a special levy in substitution if the special levy for which it is substituted is quashed because of a failure to fulfil the requirement of regulation 10(2), or if it appears necessary to them in order to make the special levy conform with these Regulations, and in particular may–
(a) correct any clerical or arithmetical error;
(b) correct any erroneous insertions or omissions or any misdescriptions;
(c) make such additions or corrections as appear necessary to the board by reason of any change in the boundaries of their district or of a local charging authority.
(2) A special levy issued in substitution shall be issued in accordance with regulation 10(2) and (3) and regulation 12(1) and (2).
(3) Where a board issues a special levy in substitution (in this regulation called “a new levy”), anything paid to it by reference to the special levy for which it is substituted (in this regulation called “the old levy”) shall be treated as paid by reference to the new levy.
(4) But if the amount of the old levy exceeds that of the new levy–
(a) the amount in excess shall be repaid if the local charging authority by whom it was paid so requires;
(b) in any other case, the amount in excess shall (as the board determines) either be repaid or be credited against any subsequent liability of the local charging authority in respect of any special levy of the board.

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Source: https://www.legislation.gov.uk/uksi/1990/72/regulation/11 (the official version)
Page: https://openlegislation.uk/internal-drainage-boards-finance-regulations-1990/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.