Explanatory note

On 1st April 1996 by virtue of the Local Government (Wales) Act 1994 the county and county borough councils created as a result of the 1994 Act will take over responsibility for the discharge of functions relating to local government in Wales from the county and district councils created as a result of the Local Government Act 1972. The new councils came into existence following their election on 4th May 1995 and, until the abolition of the existing councils on 1st April 1996, are preparing to take on their full functions. This Order makes supplementary and transitional provision in respect of local government finance.

Articles 3 to 5 make consequential and transitional provision for regulations relating to non-domestic rating, as regards references to non-domestic rating lists.

Articles 7 and 8 make consequential and transitional provision for regulations relating to council tax, as regards references to valuation lists.

Articles 6 and 9 make transitional provision regarding the actions and duties of valuation officers and listing officers of old and new authorities.

Article 10 makes consequential provision as regards recoupment of housing revenue account subsidy.

Article 11 empowers the Secretary of State to make a commuted payment to either the appropriate new authority or to the Public Works Loan Commissioners (if he thinks it appropriate) where the payment is commuted under section 157 of the Local Government and Housing Act 1989 but has not been paid to an old authority before 1st April 1996.

Article 12 revokes, with savings, demand notice regulations (relating to local taxation) which are now spent.