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The Local Government Changes for England (Finance, Miscellaneous Provisions) Regulations 1994

S.I. 1994/3223 · Made 14 December 1994

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

LOCAL GOVERNMENT, ENGLAND AND WALES

Made 14th December 1994

Laid before Parliament 15th December 1994

Coming into force 30th December 1994

The Secretary of State, in exercise of the powers conferred on him by sections 19(1) and (2) and 26(3) to (5) of the Local Government Act 1992f1 and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 19.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Late rating adjustments and notification of estimates
  4. 4Precepts: billing authorities
  5. 5Levies: billing authorities and county councils
  6. 6Levies: successor and acquiring authorities
  7. Signature
  8. Explanatory note

1Citation and commencement

These Regulations may be cited as the Local Government Changes for England (Finance, Miscellaneous Provisions) Regulations 1994 and shall come into force on 30th December 1994.

2Interpretation

(1)

In these Regulations—

  • “the 1991 Order” means the Rates and Precepts (Final Adjustments) Order 1991f1;

  • “the 1992 Regulations” means the Billing Authorities (Anticipation of Precepts) Regulations 1992f2;

  • “the Levying Bodies Regulations” means the Levying Bodies (General) Regulations 1992f3;

  • “the principal Regulations” means the Local Government Changes for England (Finance) Regulations 1994f4; and

  • “subsequent year” means any financial year beginning on or after the reorganisation date.

(2)

In these Regulations the following expressions shall have the same meanings as in the principal Regulations—

  • “abolished authority”, “acquiring authority”, “the 1992 Act”, “immediately preceding year”, “initial year”, “preliminary period”, “relinquishing authority”, “the reorganisation date”, “section 17 order” and “successor authority”.

3Late rating adjustments and notification of estimates

Where—

(a)

a rating authority, as defined in the 1991 Order, is an abolished authority (in this regulation referred to as the “relevant rating authority”); and

(b)

a successor authority in relation to the relevant rating authority was a precepting body, as defined in the 1991 Order, in relation to that authority for the financial year beginning in 1989 and is a county council to which are transferred, by or in consequence of a section 17 order, the functions of district councils (in this regulation referred to as the “relevant successor authority”),

the relevant successor authority shall not constitute a precepting body for the purposes of articles 3 and 4 of the 1991 Order in relation to the immediately preceding year or any subsequent year.

4Precepts: billing authorities

For the purposes of the 1992 Regulations, references to a “billing authority” shall, during the preliminary period, include an authority which has the functions of a billing authority under Chapters I, III and IV of Part I of the 1992 Act as regards the initial year by virtue of regulation 49(1) of the principal Regulations.

5Levies: billing authorities and county councils

In the definition of “relevant authority” in regulation 1(2) of the Levying Bodies Regulations (interpretation)—

(a)

the reference to a “billing authority” shall, during the preliminary period, include an authority which has the functions of a billing authority under Chapters I, III and IV of Part I of the 1992 Act as regards the initial year by virtue of regulation 49(1) of the principal Regulations; and

(b)

the reference to a county council shall have effect in the case of a county council in England as if it were a reference to a county council which does not have the functions of district councils.

6Levies: successor and acquiring authorities

(1)

Subject to paragraph (2), in the definition of “relevant authority” in regulation 1(2) of the Levying Bodies Regulations the reference to a county council or billing authority shall, during the preliminary period and on or after the reorganisation date—

(a)

where that council or authority is an abolished authority, have effect as if it were a reference to the successor authority or, if more than one, to all such authorities; and

(b)

where that authority is a relinquishing authority, have effect as if it were a reference to that authority and the acquiring authority or, if more than one, all such authorities.

(2)

In the definition of “relevant authority” in regulation 1(2) of the Levying Bodies Regulations, where a levy or any portion of it relates only to a part of an authority’s area (in this paragraph referred to as the “levied area”), the reference to a county council or billing authority shall, during the preliminary period and on or after the reorganisation date—

(a)

where that council or authority is an abolished authority, have effect as if it were a reference to each successor authority in relation to all or any part of the levied area; and

(b)

where that authority is a relinquishing authority, have effect as if it were a reference to that authority, where all or any part of the levied area remains within its area on or after the reorganisation date, and to each acquiring authority in relation to all or any part of the levied area.

Signature

Signed by authority of the Secretary of State

David Curry

Minister of State,

Department of the Environment

14th December 1994

Explanatory note

(This note is not part of the Regulations)

Part II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (“a reorganisation order”). The Local Government Changes for England (Finance) Regulations 1994 make transitional financial provisions in relation to reorganisation orders.

These Regulations make transitional and consequential amendments to the Rates and Precepts (Final Adjustments) Order 1991 by disapplying articles 3 and 4 of the Order, which require calculations and estimates of financial adjustments, where a rating authority is abolished and the relevant precepting body is a successor to that authority and a county council to which the functions of district councils are transferred under a reorganisation order.

These Regulations also make transitional provision in relation to the Billing Authorities (Anticipation of Precepts) Regulations 1992. These Regulations apply the provisions of the 1992 Regulations requiring billing authorities to include in the calculations of their budgets amounts in respect of precepts not yet issued by local precepting authorities to authorities with the functions of billing authorities in advance of the reorganisation date.

In addition, these Regulations make transitional and consequential amendments to enable the levying power under the Levying Bodies (General) Regulations 1992 to be exercised in relation to authorities which succeed to or acquire all or part of the area of a relevant local authority under a reorganisation order. They also provide for the power to be exercised in relation to county councils which do not have the functions of district councils and in relation to certain billing authorities in advance of the reorganisation date.