{
  "url": "https://openlegislation.uk/local-authorities-funds-england-amendment-coronavirus-regulations-2021",
  "json_url": "https://openlegislation.uk/local-authorities-funds-england-amendment-coronavirus-regulations-2021.json",
  "id": "uksi/2021/1343",
  "title": "The Local Authorities (Funds) (England) (Amendment) (Coronavirus) Regulations 2021",
  "short_title": "Local Authorities (Funds) (Coronavirus) 2021",
  "long_title": "Schedule 2 to the Local Authorities (Funds) (England) Regulations 1992 (“the 1992 Regulations”) provides that where a billing authority estimates a deficit on its collection fund relating solely to council tax chargeable in the financial year beginning on 1st April 2020 (“the exceptional balance”), the billing authority must spread this deficit over the following three financial years. Schedule 2 to the 1992 Regulations also makes provision for the apportionment of the exceptional balance in each of the three years.",
  "citation": "S.I. 2021/1343",
  "type": "uksi",
  "year": "2021",
  "number": "1343",
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  "date": "2021-11-29",
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      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
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    "source_url": "https://www.legislation.gov.uk/uksi/2021/1343",
    "retrieved_at": "2026-10-28T22:06:33.595343+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."
}