The Council Tax (Demand Notices) (Wales) Regulations 1993

PART II INTERPRETATION, ETC.

1.  For the purposes of paragraphs 1 and 11 of Part I the gross expenditure of an authority in respect of a service for a year is the sum of all items of the authority charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.

2.  The estimates for the relevant year and, subject to paragraph 3 below, for the preceding year, to be supplied pursuant to paragraphs 1, 2, 4, 11 and 12 of Part I are—

(a) as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the 1992 Act, and

(b) as regards the major precepting authority, estimates made for the purposes of the calculations required by section 43 of the 1992 Act.

3.  Where the relevant year is the financial year beginning on 1st April 1993—

(a) the estimates for the preceding year to be supplied pursuant to paragraph 11 of Part I are estimates by—

(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or

(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,

(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year,

(b) the amounts of levies and special levies for the preceding year to be supplied pursuant to paragraph 13 of Part I are the amounts of those levies or special levies taken into account by—

(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or

(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,

(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year.

4.  For the purposes of paragraph 5 of Part I, capital expenditure is expenditure for capital purposes within the meaning of section 40 of the Local Government and Housing Act 1989(1).

5.  For the purposes of paragraph 7 of Part I, the standard spending assessment for an authority for the relevant year is the standard spending assessment for that authority in the local government finance report for that year made by the Secretary of State under section 78A of the 1988 Act(2) and approved by resolution of the House of Commons.

(1)

1989 c. 42.

(2)

Section 78A is inserted by paragraph 10 of Schedule 10 to the Local Government Finance Act 1992.