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

Levies: successor and acquiring authorities

6.—(1) Subject to paragraph (2), in the definition of “relevant authority” in regulation 1(2) of the Levying Bodies Regulations the reference to a county council or billing authority shall, during the preliminary period and on or after the reorganisation date—

(a) where that council or authority is an abolished authority, have effect as if it were a reference to the successor authority or, if more than one, to all such authorities; and

(b) where that authority is a relinquishing authority, have effect as if it were a reference to that authority and the acquiring authority or, if more than one, all such authorities.

(2) In the definition of “relevant authority” in regulation 1(2) of the Levying Bodies Regulations, where a levy or any portion of it relates only to a part of an authority’s area (in this paragraph referred to as the “levied area”), the reference to a county council or billing authority shall, during the preliminary period and on or after the reorganisation date—

(a) where that council or authority is an abolished authority, have effect as if it were a reference to each successor authority in relation to all or any part of the levied area; and

(b) where that authority is a relinquishing authority, have effect as if it were a reference to that authority, where all or any part of the levied area remains within its area on or after the reorganisation date, and to each acquiring authority in relation to all or any part of the levied area.