The Internal Drainage Boards (Finance) Regulations 1990

Anticipation of special levies

14.—(1) This regulation applies where, at a time when a charging authority makes a calculation under section 95 of the 1988 Act(1) for a financial year, a board having power to issue to it a special levy under these Regulations has not issued a levy to it in respect of that year.

(2) In estimating its expenditure under section 95(2) of the 1988 Act, a charging authority may take into account its estimate of the amount of the special levy that it expects will be issued to it by the board.

(3) Where before 15th February in any financial year a board issues to a charging authority a special levy in respect of the following financial year, the amount taken into account under section 95(2) of the 1988 Act in respect of that following financial year shall be the amount of the special levy.

(4) The amount estimated under paragraph (2) of this regulation in relation to the financial year beginning in 1990 shall be not less than the aggregate amount of the board’s expenses for which, in the financial year beginning in 1989, the board made a drainage rate assessed on the land, other than agricultural land and agricultural buildings, in the area of the charging authority including, where an agreement between the board and the charging authority under section 81 of the principal Act is in force, the amount payable under that agreement.

(5) The amount estimated under paragraph (2) of this regulation in relation to the financial year beginning in 1991 and each subsequent financial year shall be not less than the amount of the special levy issued by the board to the charging authority in respect of the preceding financial year.

(6) If the charging authority makes calculations for the year in substitution under section 96 of the 1988 Act at a time when a special levy in respect of that year has not been issued to it by the board, and an amount was taken into account under paragraph (2) of this regulation, the charging authority shall, in estimating its expenditure under section 95(2)(a) of that Act, take into account an amount equal to that taken into account under paragraph (2).

(7) If the board issues no levy to the charging authority in respect of a year, the fact that an amount has been taken into account under paragraph (2) of this regulation does not make the charging authority liable to pay anything to the board.

(8) Every board shall, if so requested, inform each local charging authority before 15th February 1990 of the aggregate amount relating to it referred to in paragraph (4) of this regulation.

(9) Section 33(4)(a) of the 1988 Act(2) shall apply in respect of a special levy anticipated under this regulation as it applies to a special levy issued to it.

(1)

Section 95 was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 63.

(2)

Section 33(4)(a) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 15(2).