Explanatory Note
(This note is not part of the Order)
This Order makes provision consequential upon and supplementary to the Local Government Finance Act 1992. It extends only to England.
The Order applies where an order under Part IV of the Local Government Act 1972 (changes in local government areas in England) creates a new parish or transfers an existing parish with effect from the first day of any financial year commencing with that beginning 1st April 1993 (“the relevant year”).
Article 3 of the Order provides that the prospective billing authority (defined in article 2) shall, in calculating its budget requirement for the relevant year, take into account as respects a new parish the amount specified in the relevant order under Part IV of the 1972 Act. The amount of the new parish’s budget requirement for the relevant year is not to exceed the amount so specified.
Article 4 of the Order provides, in respect of a transferred parish (defined in article 2), for the prospective billing authority to set its council tax for the relevant year at any time before the transfer as if the parish had already been transferred, and for the transferred parish to issue any precept for the relevant year to the prospective billing authority.