Local Government Finance Act 2012 (c. 17)

SCHEDULES

SCHEDULE 3 Local retention of non-domestic rates: further amendments

Part 1 Amendments to Schedule 8 to the LGFA 1988 etc

LGFA 1988

1 In section 60 of the LGFA 1988 (non-domestic rating: pooling), for “Secretary of State” substitute “Welsh Ministers”.

2 Schedule 8 to the LGFA 1988 (non-domestic rating: pooling) is amended as follows.

3 (1) Paragraph 1 (non-domestic rating accounts) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) in paragraph (b), for “Comptroller and Auditor General” substitute “Auditor General for Wales”.

(4) Omit sub-paragraph (3).

(5) In sub-paragraph (4), for “Assembly” substitute “National Assembly for Wales”.

4 (1) Paragraph 2 (credits and debits to non-domestic rating accounts) is amended as follows.

(2) In sub-paragraph (1)—

(a) in paragraph (a), for “Secretary of State” substitute “Welsh Ministers”, and

(b) in each of paragraphs (b) and (c), for “him” substitute “them”.

(3) In sub-paragraph (2)—

(a) in paragraph (a), for “Secretary of State” substitute “Welsh Ministers”, and

(b) in paragraph (b), for “him” substitute “them”.

5 In paragraph 3(1) (end of year calculations), for “Secretary of State” substitute “Welsh Ministers”.

6 Before paragraph 4 (and after the heading to Part 2 of Schedule 8 but before the heading to that paragraph) insert—

“Interpretation

3A Any reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.”

7 (1) Paragraph 4 (rules as to calculation of billing authority’s non-domestic rating contribution) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) Omit sub-paragraphs (3), (4B) and (4D).

(4) In sub-paragraph (5)—

(a) for “Secretary of State” substitute “Welsh Ministers”,

(b) for “he thinks” in both places substitute “they think”, and

(c) for “sub-paragraphs (2) and (3)” substitute “sub-paragraph (2)”.

(5) Omit sub-paragraph (5A).

8 (1) Paragraph 5 (calculation and payment of billing authority’s non-domestic rating contribution) is amended as follows.

(2) In sub-paragraph (2), for “Secretary of State” in both places substitute “Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State believes” substitute “Welsh Ministers believe”,

(b) for “he may” substitute “they may”,

(c) for “his” substitute “their”,

(d) for “he makes” substitute “they make”,

(e) for “he shall” substitute “they shall”, and

(f) for “he has” substitute “they have”.

(4) In sub-paragraph (4), for “Secretary of State” in both places substitute “Welsh Ministers”.

(5) In sub-paragraph (5), for “Secretary of State” substitute “Welsh Ministers”.

(6) In sub-paragraph (6)—

(a) in paragraph (b), for “Secretary of State” substitute “Welsh Ministers”,

(b) in paragraph (ba) omit the words from “if it is” in the first place they appear to “authority in Wales”, and

(c) in paragraph (c), for sub-paragraphs (i) and (ii) substitute “under arrangements made by the Auditor General for Wales”.

(7) In sub-paragraph (6A)—

(a) omit “Commission or the”,

(b) omit “, as the case may be,”, and

(c) for “Secretary of State” substitute “Welsh Ministers”.

(8) In sub-paragraph (7)—

(a) for “Secretary of State directs” substitute “Welsh Ministers direct”, and

(b) for “he” in both places substitute “they”.

(9) In sub-paragraph (8)—

(a) for “Secretary of State receives” substitute “Welsh Ministers receive”, and

(b) for “he” substitute “they”.

(10) In sub-paragraph (9)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he” substitute “they”.

(11) In sub-paragraph (10)—

(a) for “Secretary of State” substitute “Welsh Ministers”,

(b) in paragraph (a)—

(i) for “he believes” substitute “they believe”, and

(ii) for “his” substitute “their”, and

(c) in paragraph (b)—

(i) for “he is” substitute “they are”,

(ii) for “he decides” substitute “they decide”, and

(iii) omit “with the Treasury’s approval”.

(12) In sub-paragraph (11)—

(a) in paragraph (a)—

(i) for “Secretary of State has” substitute “Welsh Ministers have”, and

(ii) for “him” substitute “them”, and

(b) in paragraph (b), for “Secretary of State” substitute “Welsh Ministers”.

(13) In sub-paragraph (12), for “Secretary of State” substitute “Welsh Ministers”.

(14) In sub-paragraph (13), for “Secretary of State makes” substitute “Welsh Ministers make”.

(15) In sub-paragraph (14)—

(a) in paragraph (a)—

(i) for “Secretary of State” substitute “Welsh Ministers”, and

(ii) for “he” substitute “they”, and

(b) in paragraph (b)—

(i) for “Secretary of State” substitute “Welsh Ministers”,

(ii) for “he decides” substitute “they decide”, and

(iii) omit “with the Treasury’s approval”.

(16) In sub-paragraph (15)—

(a) for “Secretary of State makes” substitute “Welsh Ministers make”, and

(b) in paragraph (a), for “Secretary of State” substitute “Welsh Ministers”.

9 (1) Paragraph 6 (further provisions as to calculation and payment of billing authority’s non-domestic rating contribution) is amended as follows.

(2) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(3) Omit sub-paragraph (4).

(4) In sub-paragraph (5), for “Secretary of State” substitute “Welsh Ministers”.

10 (1) Paragraph 8 (interpretation of Part 3 of Schedule 8) is amended as follows.

(2) In sub-paragraph (1), for the words from “any billing authority” to the end substitute “—

(a) any billing authority in Wales, or

(b) any major precepting authority in Wales.”

(3) In sub-paragraph (2) omit “78A or”.

(4) Omit sub-paragraph (4).

11 (1) Paragraph 9 (calculation of distributable amount) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he sees” substitute “they see”.

(4) In sub-paragraphs (3) and (4), for “Secretary of State” substitute “Welsh Ministers”.

12 In paragraph 9A (application of Part 3 to years where two local government finance reports prepared for Wales), in sub-paragraphs (1)(a) and (3)(a) omit “in relation to Wales”.

13 (1) Paragraph 10 (requirement for local government finance report to specify basis of distribution) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State proposes” substitute “Welsh Ministers propose”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “him” substitute “them”.

14 (1) Paragraph 11 (calculation of sums payable to receiving authorities out of distributable amount) is amended as follows.

(2) In sub-paragraph (1)(b), for “House of Commons” substitute “Assembly”.

(3) In sub-paragraph (2), for “House of Commons” substitute “Assembly”.

(4) In sub-paragraphs (3) and (4), for “Secretary of State” substitute “Welsh Ministers”.

(5) In sub-paragraph (5), for “House of Commons” substitute “Assembly”.

(6) In sub-paragraph (6)—

(a) for “Secretary of State decides” substitute “Welsh Ministers decide”,

(b) for “he” in both places substitute “they”, and

(c) for “him” substitute “them”.

(7) In sub-paragraph (7)—

(a) for “Secretary of State informs” substitute “Welsh Ministers inform”,

(b) for “his” substitute “their”, and

(c) for “he” substitute “they”.

(8) In sub-paragraph (8)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he calculates” substitute “they calculate”.

15 (1) Paragraph 12 (payment of sums to receiving authorities out of distributable amount) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State determines” substitute “Welsh Ministers determine”, and

(b) omit “with the Treasury’s consent”.

(4) In sub-paragraph (3), for “Secretary of State” substitute “Welsh Ministers”.

(5) In sub-paragraph (4)—

(a) for “Secretary of State determines” substitute “Welsh Ministers determine”, and

(b) omit “with the Treasury’s consent”.

(6) In sub-paragraphs (5) and (6), for “Secretary of State” substitute “Welsh Ministers”.

16 (1) Paragraph 13 (making of amending report in relation to local government finance report) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State” substitute “Welsh Ministers”,

(b) for “him” substitute “them”, and

(c) for “he proposes” substitute “they propose”.

(4) In sub-paragraph (4), for “House of Commons” substitute “Assembly”.

(5) In sub-paragraphs (5) and (6)—

(a) for “House of Commons” substitute “Assembly”, and

(b) for “Secretary of State” substitute “Welsh Ministers”.

17 (1) Paragraph 14 (calculation of sums payable to receiving authorities following amending report) is amended as follows.

(2) In sub-paragraph (1)—

(a) for “House of Commons” substitute “Assembly”, and

(b) for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(4) In sub-paragraph (3)(b), for “House of Commons” substitute “Assembly”.

18 (1) Paragraph 15 (payments following amending report) is amended as follows.

(2) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State determines” substitute “Welsh Ministers determine”, and

(b) omit “with the Treasury’s consent”.

(4) In sub-paragraphs (4) and (5), for “Secretary of State” substitute “Welsh Ministers”.

Non-Domestic Rating Act 1992 (c. 46)

19 The Non-Domestic Rating Act 1992 is amended as follows.

20 (1) Section 4 (which modifies Schedule 8 to the LGFA 1988, and which applies with modifications for the financial year beginning in 1995 and subsequent financial years by virtue of section 3 of the Non-Domestic Rating Act 1994) is amended as follows.

(2) In the sub-paragraph (3A) set out in subsection (1)(b)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) in paragraph (b), for “he considers” substitute “they consider”.

(3) In the sub-paragraph (3B) set out in subsection (1)(b)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he thinks” substitute “they think”.

21 In section 5 (which modifies Schedule 8 to the LGFA 1988, and which applies to the financial year beginning in 1995 and subsequent financial years by virtue of section 3 of the Non-Domestic Rating Act 1994), in the paragraph (d) set out in subsection (1)(b), for “him” in both places substitute “them”.

Consequential revocation and repeal

22 In consequence of the amendments made by this Part of this Schedule—

(a) in Schedule 1 to the National Assembly for Wales (Transfer of Functions) Order 1999 (SI 1999/672), in the entry for the Local Government Finance Act 1988 omit the words from “The functions of the Comptroller and Auditor General” to “before the Assembly.”, and

(b) in Schedule 7 to the Local Government Act 2003 omit paragraph 26(3).