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The Billing Authorities (Alteration of Requisite Calculations) (England) Regulations 1992
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- 1992 No. 2429
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
Section 32 of the Local Government Finance Act 1992 sets out how a billing authority is to calculate its budget requirement for a year. Regulation 3 alters that section by requiring such an authority not to take into account sums which it estimates will be transferred pursuant to the directions under section 98(4) and (5) of the Local Government Finance Act 1988 made on 12th October 1992. These directions, the Collection Fund (Community Charges) (England) Directions 1992, provide for an authority to make transfers between funds of amounts relating to community charges after 1st April 1993. Copies of these directions can be obtained free of charge from the Department of the Environment, Room N4/19, 2 Marsham Street, London SW1P 3EB.
Section 33 of the Local Government Finance Act 1992 sets out the calculations to be made by a billing authority in respect of the basic amount of its council tax. Regulation 4 makes alterations to that section as a consequence of the changes made in regulation 3.
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