{
  "url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-regulations-1994/note",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-regulations-1994/note.json",
  "legislation": "uksi/1994/3115",
  "legislation_title": "The Local Government Changes for England (Collection Fund Surpluses and Deficits) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-collection-fund-surpluses-and-deficits-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (a “reorganisation order”).\nThe Local Government Changes for England (Finance) Regulations 1994 make transitional provisions for authorities subject to a reorganisation order to have the functions of billing authorities in advance of the reorganisation date provided for in such an order.\nThese Regulations make consequential and transitional provisions for the application of the Local Authorities (Funds) (England) Regulations 1992 in relation to certain reorganisation orders. The 1992 Regulations make provision in relation to the liabilities of a billing authority to pay amounts in respect of precepts, and the liabilities of a billing authority and its major precepting authorities to meet any estimated surplus or deficit in a billing authority’s collection fund.\nWhere a billing authority is to be abolished and has a single successor authority which is a county council to which district council functions are transferred, these Regulations disapply the requirements under the 1992 Regulations for the abolished billing authority to agree schedules of instalments with its major precepting authorities in relation to the year commencing on the reorganisation date (“the initial year”). These Regulations also provide that the successor authority is to be deemed to have an estimated surplus or deficit on its collection fund as regards the initial year, being the estimated surplus or deficit on the collection fund of the abolished billing authority, or authorities, as regards that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3115/note",
    "retrieved_at": "2026-10-29T13:21:26.844813+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."
}