Regulation 3 Late rating adjustments and notification of estimates
Where—
a rating authority, as defined in the 1991 Order, is an abolished authority (in this regulation referred to as the “relevant rating authority”); and
a successor authority in relation to the relevant rating authority was a precepting body, as defined in the 1991 Order, in relation to that authority for the financial year beginning in 1989 and is a county council to which are transferred, by or in consequence of a section 17 order, the functions of district councils (in this regulation referred to as the “relevant successor authority”),
the relevant successor authority shall not constitute a precepting body for the purposes of articles 3 and 4 of the 1991 Order in relation to the immediately preceding year or any subsequent year.