{
  "url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-amendment-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-amendment-regulations-1996/regulation-3.json",
  "legislation": "uksi/1996/2177",
  "legislation_title": "The Local Government Changes for England (Collection Fund Surpluses and Deficits) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-amendment-regulations-1996",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Audit adjustment",
  "text": "For paragraph 5(1)(b) of the principal Regulations there shall be substituted the following—\n“(b) “final surplus or deficit” means the surplus or deficit in the collection fund of the relevant billing authority for the immediately preceding year calculated by applying the formula in paragraph 2 of Part I of Schedule 2 to the Funds Regulations to the figures shown in the final audited accounts of that authority for that year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2177/regulation/3",
    "retrieved_at": "2026-10-29T12:36:31.459257+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."
}