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Local Government and Housing Act 1989

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This is the original version (as it was originally enacted).

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.

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