The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

PART 3 Interpretation, etc

1.  For the purposes of paragraphs 1 and 2 of Part 1, the gross expenditure of an authority or body 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 that service, but does not include allowances for contingencies or contributions to financial reserves.

2.  The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraphs 1 and 2 of Part 1 are—

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

(b) as regards a relevant major precepting authority, estimates made for the purposes of the calculations required by section 43 of the Act or section 85 of the 1999 Act;

(c) as regards a relevant local precepting authority, estimates made for the purposes of the calculations required by section 50 of the Act; and

(d) as regards a relevant levying body, estimates made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant major precepting authority.

3.  For the purposes of paragraphs 3 and 4 of Part 1, references to an authority’s budget requirement are references to the amount calculated by the authority under section 32(4) of the Act or, as the case may be, section 43(4) or section 50(4) of the Act or section 85 of the 1999 Act.

4.  In this Schedule—

“the 1999 Act” means the Greater London Authority Act 1999;

“constituent body” has the same meaning as in section 85(3) of the 1999 Act;

“London billing authority” means the council of a London borough and the Common Council;

“relevant levying body” means an appropriate levying body which—

(a)

has issued a levy to the billing authority for the relevant year which was taken into account when the authority made the calculations required by section 32 of the Act; or

(b)

has issued a levy to a county council for the relevant year, which was taken into account when the council made the calculations required by section 43 of the Act; and

“relevant precepting authority” means a precepting authority which has issued a precept to the billing authority for the relevant year; and “relevant local precepting authority” and “relevant major precepting authority” shall be construed accordingly; except that in paragraph 1 of Part 1, “relevant precepting authority” does not include—

(a)

where the amount of the precept in question does not exceed £100,000, a parish council, the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple,

(b)

the chairman of a parish meeting or charter trustees.