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The Local Authorities (Precepts) (Wales) Regulations 1995

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Discharge of a billing authority’s liabilities

3.—(1) Subject to paragraph (2), in relation to each financial year beginning in or after 1996 a billing authority shall in accordance with its schedule of instalments pay to its relevant precepting authorities such amounts, if any, as will discharge its liabilities for that financial year.

(2) The requirement in paragraph (1) to make payments in accordance with a schedule of instalments does not apply where the provisions in paragraph (3) apply.

(3) Where—

(a)a substitute precept has been issued in relation to a financial year, and

(b)that substitute precept has been issued on or after the day of the final instalment to be paid in accordance with the schedule of instalments for that financial year,

any amounts to be paid by a billing authority in respect of its liability for that financial year which remain to be discharged immediately after the substitute precept is issued shall be paid as soon as is reasonably practicable after the issue of that precept.

(4) Any amount paid by a billing authority in respect of a liability for a financial year, whether or not paid in accordance with a schedule of instalments or in accordance with the provisions in paragraph (3), shall be treated as discharging that liability to the extent of the payment.

(5) For the purposes of paragraph (4), any amount paid which—

(a)was treated in accordance with that paragraph as discharging a billing authority’s liability, but

(b)was subsequently repaid or credited by the relevant precepting authority concerned under section 42(4) of the 1992 Act,

shall, to the extent of the amount repaid or credited, cease to be treated as discharging that liability.

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