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The Transport Levying Bodies Regulations 1990

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Payment of levies

10.—(1) Subject to paragraph (2) below, where, in relation to any local Act levying body, the relevant Act makes provision as to the payment (in instalments or otherwise) of the amount of the precept, levy or expenses to which the relevant precepting power applies, the amount of any levy issued by that levying body under these Regulations shall be paid by the council concerned in accordance with that provision.

(2) In any case where, in relation to any local Act levying body, the relevant Act makes provision for payment of the amount of any such precept, levy or expenses within two months of the receipt of the precept, levy or demand for payment of the expenses, the amount of any levy issued by that levying body under these Regulations shall, notwithstanding that provision, be paid by the council concerned within two months of the commencement of the financial year in respect of which the levy is issued.

(3) In any other case, the amount of a levy issued under these Regulations shall be paid in full by the council concerned in the financial year for which the levy is issued by instalments in accordance with the following paragraphs of this regulation.

(4) If the amount of the levy in respect of the financial year in question exceeds £1 million it shall be paid by no less than ten instalments of such amounts and paid at such times as the levying body and the council concerned may agree so as to secure that the whole amount of the levy is paid before the end of that financial year; and in default of such agreement the levy shall be paid by ten equal instalments payable monthly by the end of each of the first ten months of the financial year.

(5) Any other levy is to be paid in no less than five instalments of such amounts and at such times as the levying body and the council concerned may agree so as to secure that the whole amount of the levy is paid before the end of December in the financial year in question and in default of such agreement such a levy shall be paid by five equal instalments payable respectively by the end of April, June, August, October and December in that financial year.

(6) References in this regulation to payment of a levy are references to payment of a levy after deduction of any amount credited against the liability of a council concerned in respect of that levy in accordance with regulation 9(6)(b) above.

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