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4.—(1) A billing authority shall, in accordance with the rules prescribed in the Schedule to these Regulations, determine a schedule of instalments in relation to each financial year beginning in or after 1996.
(2) A billing authority shall determine a schedule of instalments under paragraph (1) at any time before 31st January in the financial year preceding that to which the schedule will relate.
(3) A billing authority may revoke a schedule of instalments at any time before 31st December in the financial year preceding that to which the schedule will relate.
(4) If a billing authority revokes a schedule of instalments (“the previous schedule”) under paragraph (3) above, it shall make a fresh determination of a schedule of instalments (“the substitute schedule”) for the financial year to which the previous schedule related; and the provisions of these Regulations, including this regulation, shall apply to the determination of a substitute schedule as they applied to the determination of the previous schedule.
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