# The Local Government Changes for England (Finance, Miscellaneous Provisions) Regulations 1994, Regulation 3: Late rating adjustments and notification of estimates


Where—
(a) a rating authority, as defined in the 1991 Order, is an abolished authority (in this regulation referred to as the “relevant rating authority”); and
(b) 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.

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Source: https://www.legislation.gov.uk/uksi/1994/3223/regulation/3 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-finance-miscellaneous-provisions-regulations-1994/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.