{
  "url": "https://openlegislation.uk/legal-services-act-2007-levy-no-2-amendment-rules-2014/note",
  "json_url": "https://openlegislation.uk/legal-services-act-2007-levy-no-2-amendment-rules-2014/note.json",
  "legislation": "uksi/2014/1185",
  "legislation_title": "The Legal Services Act 2007 (Levy) (No. 2) (Amendment) Rules 2014",
  "legislation_url": "https://openlegislation.uk/legal-services-act-2007-levy-no-2-amendment-rules-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese Rules amend the Legal Services Act 2007 (Levy) (No. 2) Rules 2010 (S.I. 2010/2911) (“the 2010 Rules”) made under sections 173, 174 and 204 of the Legal Services Act 2007 (“the Act”) which provide for the imposition of a levy on certain leviable bodies by the Legal Services Board (“the Board”).\nRule 3 amends rule 2 of the 2010 Rules to specify that the levy will not be imposed on the Institute of Chartered Accountants of Scotland and the Association of Chartered Certified Accountants until their regulatory arrangements are approved by the Board. Rule 2 is also amended to specify that estimated expenditure can be used by the Board in determining leviable expenditure where actual expenditure figures are not available.\nRule 4 amends rule 3 of the 2010 Rules to make a fixed-rate levy of £3000 payable to the Board in any initial period of 12 months after a body becomes a leviable body, and to specify when the Institute of Chartered Accountants of Scotland and the Association of Chartered Certified Accountants are to pay that sum, in the event that alterations to their regulatory arrangements are approved.\nRule 5 amends rule 4 of the 2010 Rules to provide that the total amount of leviable Board expenditure to be taken into account in calculating the levy for each body is to be reduced by any amount payable in respect of an initial 12 month period under rule 3.\nRules 6 and 7 amend rules 5 and 6 of the 2010 Rules such that the leviable OLC expenditure payable by each leviable body comprises a fixed-rate levy of £5000 plus an amount apportioned according to the number of complaints in respect of that leviable body accepted during the previous three years by the Legal Ombudsman. For the purposes of this calculation the number of complaints is to be reduced by three.\nRule 8 amends rule 8 of the 2010 Rules to clarify that in the event of late payment any unpaid balance carries interest.\nAn impact assessment has not been prepared for this instrument because no impact on the private or voluntary sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1185/note",
    "retrieved_at": "2026-10-29T00:16:58.594959+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."
}