The Levying Bodies (General) Regulations 1990

Anticipation of levies: county councils

12.—(1) In this regulation—

(a) “relevant precepting authority” means a relevant authority which is a county council, and

(b) in relation to a relevant precepting authority, “relevant levying body” means a levying body with power under these Regulations to issue a levy to that authority.

(2) Paragraphs (3) to (6) below apply where—

(a) at the time when a relevant precepting authority estimates its expenditure under section 68(4)(a) of the 1988 Act(1) for a financial year, a relevant levying body has not issued a levy to it in respect of that year, and

(b) that relevant levying body has, in respect of the previous financial year, issued a levy or a precept to, made a levy on or had its expenses paid by the relevant precepting authority.

(3) A relevant precepting authority may, in estimating its expenditure under section 68(4)(a) of the 1988 Act, take into account its estimate of the amount of the levy that it anticipates will be issued to it by the relevant levying body.

(4) If the relevant precepting authority issues a precept for the year in substitution under section 71 of the 1988 Act at a time when a levy in respect of that year has not been issued to it by the relevant levying body, and an amount was taken into account under paragraph (3) above, the relevant precepting authority shall, in estimating its expenditure under section 68(4)(a) of that Act, take into account an amount equal to that taken into account under paragraph (3) above.

(5) If the relevant levying body issues no levy to the relevant precepting authority in respect of the year, the fact that an amount has been taken into account under paragraph (3) above does not make the relevant precepting authority liable to pay anything to the relevant levying body.

(6) Section 70(2)(b) of the 1988 Act(2) shall apply in relation to a levy anticipated under this regulation as it applies in relation to a levy which is issued.

(1)

Section 68(4) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 49(3).

(2)

Section 70(2)(b) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 51.