{
  "url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012/regulation-6.json",
  "legislation": "uksi/2012/460",
  "legislation_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/local-authority-referendums-relating-to-council-tax-increases-regulations-2012",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Expenses incurred by a billing authority",
  "text": "(1) This regulation applies in relation to a financial year if—\n(a) by the date prescribed by regulation 5 a local precepting authority has notified its appropriate billing authority under section 52ZM of the Act in relation to that year, and\n(b) the billing authority fails to hold a referendum in relation to the local precepting authority’s relevant basic amount of council tax for that year in accordance with section 52ZN (arrangements for a referendum) of the Act.\n(2) Sections 31(4A) and 52ZN(7) of the Act do not apply in relation to the billing authority mentioned in paragraph (1)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 31(4A) was inserted into the Local Government Finance Act 1992 by paragraph 2(3) of Schedule 6 to the Localism Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/460/regulation/6",
    "retrieved_at": "2026-10-29T01:40:52.297278+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."
}