OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order makes provision consequential upon and supplementary to the Local Government Finance Act 1988. It extends only to England.

The Order applies where an order under Part IV of the Local Government Act 1972 (changes in local government areas in England) creates a new parish or transfers an existing parish with effect from the first day of any financial year commencing with that beginning 1st April 1991.

The Order provides that the prospective charging authority (defined in article 2 of the Order) shall, as respects a new parish, and may, as respects a transferred parish, set its personal community charges before that first day as if the parish had been created or transferred, as the case may be.