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(This note is not part of these Regulations)
Under Part II of Schedule 8 to the Local Government Finance Act 1988, billing authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contributions are made during the financial year, final calculations and payments being made after the year ends.
These Regulations amend the rules for the calculation of contributions contained in the Non-Domestic Rating Contributions (England) Regulations 1992.Regulation 2 amends the rules for the financial year 1993/94, by providing for an allowance to be made for certain computer costs. Regulation 3 makes various amendments to the rules for financial years beginning with 1994/95, including changes to the allowance for the costs of collection and recovery (regulation 3(a)(iii)), and the distribution of the allowance between authorities (regulation 3(a)(ii) and (b)).
It is possible for regulation 2(a) to have effect in respect of the financial year 1993/94, notwithstanding paragraph 4(6) of Schedule 8 to the 1988 Act, by virtue of section 4 of the Non-Domestic Rating Act 1993.
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