# The Local Government (Structural Changes) (Finance) Regulations 2008, Regulation 8: Exercise of functions

Extent: E+W
Status: prospective

In relation to a reorganised area—
(a) during the relevant period—
(i) Part 3 (non-domestic rating) of the 1988 Act, and
(ii) Part 1 (council tax: England and Wales) of the 1992 Act,
shall apply in relation to the first year as if the relevant authority were the billing authority for the reorganised area; and
(b) on and after the reorganisation date those Parts shall apply in relation to any financial year before the first year as if the single-tier council were the billing authority for that area.

---
Source: https://www.legislation.gov.uk/uksi/2008/3022/regulation/8 (the official version)
Page: https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.