Part IV Precepts and Levies

Precepts

F1C274 Levies. C1

1

In this section “levying body” means any body which—

a

is established by or under an Act,

b

apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

c

is not a precepting authority, combined police authority, combined fire authority, magistrates’ courts committee or probation committee.

C32

Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.

F52A

The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992.

3

The regulations may include provision—

a

as to when levies are to be issued;

b

imposing a maximum limit on levies;

c

as to apportionment where a body issues levies to more than one council;

d

conferring a power to issue levies by way of substitute for others;

e

as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;

f

conferring a right to interest on anything unpaid.

4

The regulations may include provision—

F2a

that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;

b

that a county council making calculations in accordance with section 43 of that Act (originally or by way of substitute) may anticipate a levy;

c

as to the treatment as special expenses of amounts so anticipated;

d

as to the treatment of any levy actually issued.

F35

The regulations may include—

a

provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);

b

provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.

6

In this section “Act” includes a private or local Act.

F47

For the purposes of this section—

a

a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; and

b

a special planning board constituted under paragraph 3A of Schedule 17 to the Local Government Act 1972,

shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.