Business Rate Supplements Act 2009

26 Guidance

(1) In carrying out functions imposed by or by virtue of this Act, a levying authority must have regard to such guidance as the appropriate national authority may give.

(2) Guidance given under this section may, in particular, relate to—

(a) the kinds of projects which may, and may not, be regarded as appropriate ones in relation to which to impose BRSs;

(b) the carrying out by a levying authority of an assessment for the purposes of paragraph 5 of Schedule 1;

(c) the discharge of the duty imposed by section 3(1) (in particular, its discharge in a case within section 27);

(d) expenditure which may, and may not, be regarded as an appropriate use for money raised from the imposition of a BRS;

(e) the contents of an initial or final prospectus or a document required to be published for the purposes of section 10(2)(a) or (d) (in particular, the level of detail to provide);

(f) the holding of a ballot on the imposition of a BRS or on a proposal to vary a BRS.