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The Rates and Precepts (Final Adjustments) (Amendment) (England) Order 1999
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- 1999 No. 2629
- Explanatory Note
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Explanatory Note
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The Rates and Precepts (Final Adjustments) Order 1991 (“the 1991 Order”) provides for financial adjustments, as between certain bodies which, in respect of the financial year beginning on 1st April 1989, were precepting authorities (or their successors) and the bodies which, in respect of that year, were rating authorities. The adjustments relate to amounts found to be recoverable, or written off as irrecoverable or refunded, on or after 1st April 1990, which are attributable to rates for a period ending before that date, and to associated administrative expenses.
This Order, which extends to England only, amends the definition of “relevant year” in article 2 of the 1991 Order so that the adjustments cease to apply after the financial year 1999/2000 (article 2).
The Order also amends article 3 of the 1991 Order so that notification of a calculation made in accordance with that article must be on or before 31st March 2001 (article 3).
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