Local Government Finance Act 1992 (c. 14)

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1 Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

Chapter VI E+W Miscellaneous and Supplemental

69 Interpretation etc. of Part I. E+W

(1) In this Part, unless the context otherwise requires—

• “additional grant” has the meaning given by section 85(2) of the 1988 Act;

• “billing authority” has the meaning given by section 1(2) above;

• “the City” means the City of London;

• “the Common Council” means the Common Council of the City;

• “dwelling” has the meaning given by section 3 above;

• “financial year”, except in references to earlier or preceding financial years, does not include the financial year beginning in 1992 or earlier financial years;

• “levy” means a levy under regulations made under section 74 of the 1988 Act;

• “listing officer” shall be construed in accordance with section 20 above;

• “local precepting authority” has the meaning given by section 39(2) above;

• “major precepting authority” has the meaning given by section 39(1) above;

• “owner” has the meaning given by section 6(5) above;

• “particulars delivered document” means any document which, having been (whether before or after the passing of this Act)—

  (a)

  produced to the Commissioners of Inland Revenue in pursuance of section 28 of the M1 Finance Act 1931; or

  (b)

  furnished to them in pursuance of Schedule 2 to that Act,

  is for the time being in their possession or under their control;

• “precepting authority” means a major precepting authority or a local precepting authority;

• “redistributed non-domestic rates” means any sums payable by the Secretary of State under paragraph 12 or 15 of Schedule 8 to the 1988 Act;

• “resident” has the meaning given by section 6(5) above;

• F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “special levy” means a special levy under regulations made under section 75 of the 1988 Act;

• “valuation tribunal” shall be construed in accordance with section 15 above.

(2) In this Part—

(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 5(6) above;

(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year; and

(c) any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

[F2 (2A) In this Part, any reference to expenditure incurred by a billing authority, major precepting authority or local precepting authority in any financial year includes the following (whether or not giving rise to actual payments)—

(a) any amount which does not form part of the authority’s capital receipts for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance) and which is set aside for the year by the authority as provision to meet credit liabilities; and

(b) any other amount which is set aside for the year by the authority as reasonably necessary for the purpose of providing for any liability or loss which is likely or certain to be incurred but is uncertain as to the amount or the date on which it will arise (or both).]

(3) For the purposes of this Part the Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

(4) No provision of this Part which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Part; and references in this subsection to this Part include references to instruments made under it.

Textual Amendments

F1 S. 69(1): definition repealed (27.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1)(2), 128, Sch. 7 para. 51(2), Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4) Sch. 1 Pt. 1

F2 S. 69(2A) inserted (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 51(3); S.I. 2002/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C4 S. 69(1) modified (12.1.2000 temp. from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

Marginal Citations

M1 1931 c. 28.