http://www.legislation.gov.uk/ukpga/2009/7/section/26Business Rate Supplements Act 2009An Act to confer power on the Greater London Authority and certain local authorities to impose a levy on non-domestic ratepayers to raise money for expenditure on projects expected to promote economic development; and for connected purposes.texttext/xmlenStatute Law Database2025-03-11Expert Participation2025-02-05 261In carrying out functions imposed by or by virtue of this Act, a levying authority must have regard to such guidance as the appropriate national authority may give.2Guidance given under this section may, in particular, relate to—athe kinds of projects which may, and may not, be regarded as appropriate ones in relation to which to impose BRSs;bthe carrying out by a levying authority of an assessment for the purposes of paragraph 5 of Schedule 1;cthe discharge of the duty imposed by section 3(1) (in particular, its discharge in a case within section 27);dexpenditure which may, and may not, be regarded as an appropriate use for money raised from the imposition of a BRS;ethe contents of an initial or final prospectus or a document required to be published for the purposes of section 10(2)(a) or (d) (in particular, the level of detail to provide);fthe holding of a ballot on the imposition of a BRS or on a proposal to vary a BRS.S. 26 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2