Explanatory note
(This note is not part of the Regulations)
The Local Government Finance (New Parishes) Regulations 1998 make transitional and consequential provision in relation to new parishes in England constituted by an order under section 14 of the Local Government and Rating Act 1997, and to the financial year in which each such new parish is constituted.
These Regulations extend the provisions of those Regulations relating to—
calculation of budgets and special items (regulation 3)
issue of precepts (regulation 4), and
limitation of council tax and precepts (regulation 5)
to cases where a separate parish council is established by order of the district council under section 16 of the 1997 Act.
They also correct (regulation 4) a reference in regulation 5 of the previous Regulations.