The Local Government Changes for England (Finance, Miscellaneous Provisions) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

Part II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (“a reorganisation order”). The Local Government Changes for England (Finance) Regulations 1994 make transitional financial provisions in relation to reorganisation orders.

These Regulations make transitional and consequential amendments to the Rates and Precepts (Final Adjustments) Order 1991 by disapplying articles 3 and 4 of the Order, which require calculations and estimates of financial adjustments, where a rating authority is abolished and the relevant precepting body is a successor to that authority and a county council to which the functions of district councils are transferred under a reorganisation order.

These Regulations also make transitional provision in relation to the Billing Authorities (Anticipation of Precepts) Regulations 1992. These Regulations apply the provisions of the 1992 Regulations requiring billing authorities to include in the calculations of their budgets amounts in respect of precepts not yet issued by local precepting authorities to authorities with the functions of billing authorities in advance of the reorganisation date.

In addition, these Regulations make transitional and consequential amendments to enable the levying power under the Levying Bodies (General) Regulations 1992 to be exercised in relation to authorities which succeed to or acquire all or part of the area of a relevant local authority under a reorganisation order. They also provide for the power to be exercised in relation to county councils which do not have the functions of district councils and in relation to certain billing authorities in advance of the reorganisation date.