49(1)Section 68 (precepts to be issued) shall be amended as follows.
(2)In subsection (2) (precepts to be issued before 11 March) for “11 March” there shall be substituted “1 March”.
(3)For subsection (4) there shall be substituted the following subsections—
“(4)The items are—
(a)the expenditure the authority estimates it will incur in the year in performing its functions in the year and will charge to a revenue account for the year;
(b)such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
(c)the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting the estimated expenditure referred to in subsection (4A) below; and
(d)such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(4A)The estimated expenditure referred to in subsection (4)(c) above is—
(a)that which the authority estimates that, in the financial year following the year in question, it will incur, will charge to a revenue account and will have to defray before sums yielded by way of precepts are sufficiently available; and
(b)that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
(4B)References in subsections (4) and (4A) above to expenditure incurred by the authority shall be construed in accordance with section 41(3) of the Local Government and Housing Act 1989.”
50In section 69 (precepted authorities) the following subsections shall be substituted for subsection (7)—
“(7)As regards precepts for a particular financial year the relevant population of the area of an English charging authority is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.
(7A)As regards precepts for a particular financial year the relevant population of the area of a Welsh charging authority is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.
(7B)As regards precepts for a particular financial year the relevant population of part of the area of a charging authority is the relevant population, calculated under paragraph 6 of Schedule 12A below, of the part for the year.”
51In section 70(2) (county council’s general and special expenses) in paragraph (b) for “its expenses needed to meet” there shall be substituted “the expenses of meeting”.
52(1)Section 73 (information) shall be amended as follows.
(2)In subsection (2) after “require” there shall be inserted “the Secretary of State or”.
(3)The following subsections shall be inserted after subsection (2)—
“(2A)Where regulations under Schedule 2 or 9 below contain provision about the contents or form of a notice to be served by a charging authority, they may also require the Secretary of State or any appropriate precepting authority to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs to ensure that the provision is met.
(2B)Where any person other than the Secretary of State fails to supply information to a charging authority in accordance with regulations by virtue of subsection (2) or (2A) above he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.”
(4)In subsection (3) after “(2)” there shall be inserted “or (2A)”.
53In section 74 (levies) in subsection (5)(a) after “72 above” there shall be inserted “or in Schedule 12A below or in regulations under section 73(1) above or in regulations under Schedule 12A below”.
54The following section shall be inserted after section 74—
(1)Where regulations under Schedule 2 or 9 below impose a duty on a charging authority to supply information to any person, they may also require any appropriate levying body to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs in order to fulfil its duty.
(2)For the purposes of subsection (1) above a body is an appropriate levying body in relation to a charging authority if—
(a)it has power to issue a levy to the charging authority, or
(b)it has power to issue a levy to a county council which has power to issue a precept to the charging authority.”
55(1)Section 75 (special levies) shall be amended as follows.
(2)In subsection (2) for “Secretary of State” there shall be substituted “appropriate Minister”.
(3)In subsection (7)(a)—
(a)after “72 above” there shall be inserted “or in Schedule 12A below or in regulations under section 73(1) above or in regulations under Schedule 12A below”, and
(b)for “Secretary of State” there shall be substituted “appropriate Minister”.
(4)At the end of that section there shall be added the following subsection—
“(8)In this section “the appropriate Minister” has the same meaning as in section 118 below.”
56The following section shall be inserted after section 75—
(1)Where regulations under Schedule 2 or 9 below impose a duty on a charging authority to supply information to any person, they may also require any appropriate levying body to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs in order to fulfil its duty.
(2)For the purposes of subsection (1) above a body is an appropriate levying body in relation to a charging authority if it has power to issue a special levy to the charging authority.”