{
  "url": "https://openlegislation.uk/late-night-levy-expenses-exemptions-and-reductions-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/late-night-levy-expenses-exemptions-and-reductions-regulations-2012/regulation-3.json",
  "legislation": "uksi/2012/2550",
  "legislation_title": "The Late Night Levy (Expenses, Exemptions and Reductions) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/late-night-levy-expenses-exemptions-and-reductions-regulations-2012",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Late night levy: net amount of levy payments",
  "text": "(1) For the purposes of section 130(2)(a) of the Act, the descriptions of relevant expenses are expenses incurred by a licensing authority in connection with or in consequence of—\n(a) the procedure it must follow in relation to a proposal to make a relevant decision,\n(b) the collection of payments of the late night levy,\n(c) the enforcement of the late night levy requirement,\n(d) its application of the net amount of levy payments in accordance with section 131(2) of the Act,\n(e) its publication of a statement in accordance with section 130(5) of the Act.\n(2) For the purposes of section 130(2)(c) of the Act—\n(a) a payment of the late night levy in, or in respect of, a payment year is attributable to the levy year to which that payment year relates whether the payment is made before or after the cessation of that levy year;\n(b) the levy year to which relevant expenses are attributable is—\n(i) in respect of the expenses described in paragraph (1)(a), the first levy year in which the relevant decision has effect,\n(ii) in respect of the expenses described in paragraph (1)(b), the levy year to which the payment being collected is attributed in accordance with paragraph (2)(a),\n(iii) in respect of the expenses described in paragraph (1)(c), the levy year to which the payment being enforced is attributed in accordance with paragraph (2)(a),\n(iv) in respect of the expenses described in paragraph (1)(d), the levy year in which the payments to the licensing authority which give rise to the net amount of levy payments were payable,\n(v) in respect of the expenses described in paragraph (1)(e), the levy year to which the requirement to publish a statement relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The procedure is prescribed in regulations made under section 134 of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2550/regulation/3",
    "retrieved_at": "2026-10-29T01:17:05.743002+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."
}