{
  "url": "https://openlegislation.uk/local-authorities-funds-england-regulations-1992/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/local-authorities-funds-england-regulations-1992/schedule-2/paragraph-5.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": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In paragraph 2(3)(c) and (4)(c) of this Part any reference to amounts in respect of community charges credited or to be credited or charged or to be charged, in accordance with proper practices, to a billing authority’s collection fund income and expenditure account is a reference to amounts so credited or charged in respect of—\n(a) sums received or to be received and repayments made or to be made in respect of community charges,\n(b) contributions in aid of community charges paid or to be paid under section 20 of the 1988 Act,\n(c) grant payable under section 4 of the Community Charges (General Reduction) Act 1991,\n(d) transfers to or from the billing authority’s general fund pursuant to any direction made by the Secretary of State under section 98(4) or (5) of the 1988 Act in respect of community charge benefits and community charge transitional relief reductions,\n(e) provision for non-collection of community charges, including any increase or reduction in provision previously made for non-collection of such charges,\n(f) prior year adjustments in respect of—\n(i) the items referred to in sub-paragraphs (a)\nto (e), and\n(ii) any amounts credited or charged to the billing authority’s collection fund income and expenditure account for the financial year beginning in 1992 or any earlier financial year, other than any such amounts in respect of non-domestic rates, and\n(g) transfers to or from the billing authority’s general fund pursuant to any direction made by the Secretary of State under section 98(4) and (5) of the 1988 Act relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 5(g) substituted (8.2.1994) by The Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1994 (S.I. 1994/246), regs. 1, 7"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 5 in force at 4.11.1992, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 20 was repealed by the Local Government Finance Act 1992, Schedule 14, in relation to any financial year beginning on or after 1st April 1993."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1991 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2428/schedule/2/paragraph/5",
    "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."
}