The Collection Fund (England) Regulations 1989

PART II parish authorities and temples authorities

6.  A schedule of instalments so far as it relates to relevant parish authorities or Temples authorities shall be determined in accordance with this Part of this Schedule.

7.  The schedule of instalments shall be determined so as to require the amount of each instalment which is to be paid to relevant parish authorities or Temples authorities, other than the last instalment in a financial year, to be a number of whole pounds.

8.—(1) Paragraph 9 shall apply in relation to a relevant parish authority or Temples authority where the amount referred to in sub-paragraph (3) for the financial year to which a schedule of instalments relates is 1 per cent or less of the amount referred to in sub-paragraph (4).

(2) In any other case paragraph 10 shall apply.

(3) The amount referred to in this sub-paragraph is the amount of the liability of the charging authority in respect of a precept which has been issued to it by the relevant parish authority or Temples authority in question at the time the charging authority sets an amount or amounts for the year under section 32 of the Act(1), or (if no such precept has been issued) the amount included among the items listed in section 32(4) of the Act in relation to that authority under section 37(3) of the Act.

(4) The amount referred to in this sub-paragraph is the total of–

(a) the amount of the liabilities of the charging authority in respect of the precepts which have at the time at which it sets an amount or amounts in accordance with section 32 of the Act been issued to it under the Act for the financial year,

(b) the amount of the liabilities of the charging authority in respect of the amount which has at that time been calculated (or last calculated) under section 95(4) of the Act for the financial year, and

(c) the amount which at that time the charging authority has included pursuant to section 37(3) of the Act for the financial year among the items listed in section 32(4) of the Act.

9.—(1) In a case to which this paragraph applies, the schedule of instalments shall be determined so as to require that if the relevant parish authority or Temples authority issued a precept by the time at which the charging authority set an amount or amounts in accordance with section 32 of the Act–

(a) at least 50 per cent of the charging authority’s liability to that authority will be paid to that authority within 1 month of the start of the financial year in respect of which the precept was issued, and

(b) the remainder of the charging authority’s liability to that authority will be paid to that authority within 6 months of the start of that financial year.

(2) In any other case to which this paragraph applies, the schedule of instalments shall be determined so as to require that at least 50 per cent of the charging authority’s liability to the relevant parish authority or Temples authority will be paid to that authority within 1 month of the issue to it of a precept by that authority, and the remainder of the charging authority’s liability to that authority will be paid to that authority within 6 months of the issue to the charging authority of that precept.

10.—(1) In a case to which this paragraph applies, the schedule of instalments shall be determined so as to require that if the relevant parish authority or Temples authority has issued a precept by the time at which the charging authority set an amount or amounts in accordance with section 32 of the Act–

(a) at least 50 per cent of the charging authority’s liability to that authority will be paid to that authority within 3 months of the start of the financial year in respect of which the precept was issued, and

(b) the remainder of the charging authority’s liability to that authority will be paid to that authority within 9 months of the start of that financial year.

(2) In any other case to which this paragraph applies, the schedule of instalments shall be determined so as to require that at least 50 per cent of the charging authority’s liability to the relevant parish authority or Temples authority will be paid to that authority within 3 months of the issue to it of a precept by that authority, and the remainder of the charging authority’s liability to that authority will be paid to that authority within 9 months of the issue to the charging authority of that precept.

11.  The schedule of instalments shall be determined so as to provide that if–

(a) a relevant parish authority or Temples authority issues a substitute precept for a financial year which is greater than the amount of the previous precept to be issued or the last one to be issued, and

(b) that substitute precept was issued on or after the last day of a 1 or 3 month period which is prescribed in paragraph 9 or 10 and which applies to that relevant parish authority or Temples authority in that financial year,

the difference between the liability in respect of that substitute precept and the liability in respect of the previous precept to be issued or the last one to be issued shall not be taken into account for the purpose of determining the amount of the liability to that relevant parish authority or Temples authority to be paid in that 1 or 3 month period.

(1)

Section 32 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 14.