Anticipation of levies: charging authorities
12.—(1) In this regulation:—
(a)“charging authority concerned” means a council concerned which is a charging authority; and
(b)in relation to a charging authority concerned, “relevant levying body” means a levying body with power under these Regulations to issue a levy to that authority.
(2) Paragraphs (3) to (6) below apply where—
(a)at the time when a charging authority concerned makes its calculations under section 95 of the 1988 Act(1) for a financial year, a relevant levying body has not issued a levy to it in respect of that year; and
(b)that relevant levying body has, in respect of the previous financial year, issued a levy to or, a precept to, made a levy on, or had its expenses paid by the charging authority concerned
(3) A charging authority concerned may, in estimating its expenditure under section 95(2)(a) of the 1988 Act, take into account its estimate of the amount of the levy that it anticipates will be issued to it by the relevant levying body.
(4) If the charging authority concerned makes calculations in substitution for the year under section 96 of the 1988 Act at a time when a levy in respect of that year has not been issued to it by the relevant levying body, and an amount was taken into account under paragraph (3) above, the charging authority concerned shall, in estimating its expenditure under section 95(2)(a) of that Act, take into account an amount equal to that taken into account under paragraph (3) above.
(5) If the relevant levying body issues no levy to the charging authority concerned in respect of the year, the fact that an amount has been taken into account under paragraph (3) above does not make the charging authority concerned liable to pay anything to the relevant levying body.
(6) Section 33(4)(a) of the 1988 Act(2) shall apply in respect of a levy anticipated under this regulation as it applies to a levy which is issued.
Section 95 was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 63.
Section 33(4)(a) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 15(2).