OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988, billing authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contributions are made during the financial year, final calculations and any adjustments of payments being made after the year ends.

These Regulations amend the rules for calculation of contributions contained in the Non-Domestic Rating Contributions (England) Regulations 1992, with effect from 1st April 1998. Regulations 3 and 5 alter certain figures used in the calculation of contributions and provisional amounts. Regulation 4 disallows deductions from contributions in respect of hereditaments occupied for the purposes of county schools, and makes transitional provision.