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The Residuary Body for Wales (Levies) Regulations 1996

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Anticipation of levies

10.—(1) A new authority making calculations in accordance with section 32 of the 1992 Act (“the calculations”), originally or by way of substitute, for a financial year may anticipate a levy to be issued to it in accordance with these Regulations for that year by the Residuary Body in any case where—

(a)such a levy has not been issued by the Residuary Body to the authority at the time when the calculations are made; and

(b)the Residuary Body issued a levy to the authority for the preceding financial year.

(2) Subject to paragraph (3) below, where pursuant to paragraph (1) above, an authority anticipates a levy to be issued to it by the Residuary Body for the year, the amount of the levy so anticipated shall be equal to the authority’s estimate, at the time the calculations (or last calculations) are made, of the amount of the levy which it considers likely will be issued to it for the year by the Residuary Body.

(3) Where a levy has previously been anticipated by a new authority for the purposes of the calculations for the year, the amount of the levy which may be anticipated by that authority for the purposes of any substitute calculations for the year shall be equal to the amount previously anticipated.

(4) Notwithstanding that a new authority making calculations (originally or by way of substitute) for a financial year anticipated a levy to be issued in accordance with these Regulations to it by the Residuary Body—

(a)where the Residuary Body issues such a levy to the new authority, the authority shall pay to the Residuary Body a sum equal to the amount of the levy; and

(b)where the Residuary Body does not issue such a levy to the new authority, the new authority shall not be liable to pay any sum to the Residuary Body only by virtue of having anticipated a levy from the Residuary Body.

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