# The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018, Regulation 18: Establishment of collection funds of merged councils


As regards a merged council in relation to which a shadow council is established in accordance with a section 10 order, the date specified for the purposes of section 89(2C) of the 1988 Act (collection funds) is the date that falls one day after the date on which the shadow council makes its calculation under section 31A (calculation of council tax requirement) of the 1992 Act for the financial year beginning on the reorganisation date.

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Source: https://www.legislation.gov.uk/uksi/2018/1296/regulation/18 (the official version)
Page: https://openlegislation.uk/local-government-structural-and-boundary-changes-amendment-regulations-2018/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.