Local Government Act 1972 (c. 70)

Part VIII E+W Finance

Modifications etc. (not altering text)

C1 Pt. VIII (ss. 147–178) modified by S.I. 1983/249, reg. 2, Sch. 4

Expenses and receipts E+W

149 Precepts and rates. E+W

(1) A county council . . . F1 may issue precepts to the appropriate rating authorities for the levying of rates to meet all liabilities falling to be discharged by the council for which provision is not otherwise made . . . F2

(2) A precept issued by a county council . . . F1 shall be so issued as to secure that the rate is levied—

(a) in the case of a rate to meet liabilities in respect of general expenses of the council, on the whole of the county . . . F1 ; and

(b) in the case of a rate to meet liabilities in respect of special expenses of the council, on the area chargeable therewith.

(3) Amounts leviable by a district or London borough council by means of a rate shall be chargeable—

(a) in the case of amounts leviable to meet liabilities in respect of general expenses, on the whole of the district or borough; and

(b) in the case of amounts leviable to meet liabilities in respect of special expenses, on the part of the district or borough chargeable therewith.

(4) A precept issued by a county council . . . F1 shall include as separate items contributions in respect of general and special expenses respectively.

Textual Amendments

F1 Words repealed by Local Government Act 1985 (c. 51, SIF 81:1), ss. 1, 102, Sch. 17

F2 Words repealed by Local Government Finance Act 1982 (c. 32, SIF 81:1), s. 38, Sch. 6 Pt. I