{
  "url": "https://openlegislation.uk/local-authorities-funds-england-regulations-1992/regulation-10",
  "json_url": "https://openlegislation.uk/local-authorities-funds-england-regulations-1992/regulation-10.json",
  "legislation": "uksi/1992/2428",
  "legislation_title": "The Local Authorities (Funds) (England) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/local-authorities-funds-england-regulations-1992",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Estimation of surpluses and deficits",
  "text": "(1) A billing authority shall in accordance with the rules prescribed in Part I of Schedule 2 to these Regulations estimate as regards each financial year beginning in or after 1993 whether there is a surplus or deficit in its collection fund for the preceding financial year, and if so, the amount of that surplus or deficit.\n(2) A billing authority shall estimate the surplus or deficit under paragraph (1)—\n(a) as regards the financial year beginning in 1993, on 15th February 1993,\n(b) as regards a financial year beginning in or after 1994, on 15th January in the preceding financial year.\n(3) Where 15th January in a financial year is a Saturday, Sunday or bank holiday the estimate shall be made on the first working day thereafter.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 10 in force at 4.11.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2428/regulation/10",
    "retrieved_at": "2026-10-29T14:15:16.910996+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."
}