(1)A relevant authority shall consult under this section persons or bodies appearing to it to be representative of persons subject to non-domestic rates under sections 43 and 45 above as regards hereditaments situated in the authority’s area.
(2)Consultations must be made as to each chargeable financial year, and must be about the authority’s proposals for expenditure (including capital expenditure) in that financial year; and the Secretary of State may by regulations prescribe matters which are to be treated as expenditure for this purpose.
(3)Each of the following is a relevant authority—
(a)a charging authority;
(b)a precepting authority which falls within section 144(2)(a) to (e) below.
(4)The duty to consult as to a financial year shall be performed—
(a)where the authority is a charging authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under section 95 above;
(b)where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.
(5)In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—
(a)persons or bodies to be regarded for the purposes of this section as representative of persons subject to non-domestic rates under sections 43 and 45 above as regards hereditaments situated in the authority’s area, and
(b)the timing and manner of consultations under this section.
(6)An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed by regulations made by the Secretary of State and is in its possession or control; and it shall do so in such form and manner, and at such time, as the regulations may prescribe.