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The Local Government Changes for England (Finance) Regulations 1994
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Non-domestic rating: contribution and distribution
33.—(1) Any functions under Parts II and III of Schedule 8 to the 1988 Act (contribution and distribution)(1) exercisable by or in relation to an abolished authority shall be exercisable as regards a preceding year on or after the reorganisation date by or in relation to the designated authority.
(2) For the purposes of paragraph (1), anything done by or in relation to an abolished authority before the reorganisation date in the exercise of any function under Parts IIand III of Schedule 8 to the 1988 Act shall be treated as if it had been done by or in relation to the designated authority.
(3) Paragraph 6(2) of Part II of Schedule 8 to the 1988 Act shall have effect on or after the reorganisation date as if any calculation made under paragraph 5 of that Part of that Schedule by a designated authority of the amount of the abolished authority’s non-domestic rating contribution for an immediately preceding year were required to be made on the basis of the information before the abolished authority immediately before the reorganisation date.
(4) A new authority shall, from the beginning of the preliminary period, be treated as a receiving authority for the purposes of Part III of Schedule 8 to the 1988 Act in relation to the initial year.
(5) An abolished authority shall not be treated as a receiving authority for the purposes of Part III of Schedule 8 to the 1988 Act in relation to the initial year.
(1)
Part II was amended and Part III was substituted by, respectively, paragraphs 6 and 7 of Schedule 10 to the 1992 Act.
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