Local Government Finance Act 1992

11 (1) This paragraph applies where regulations under paragraph 10 above are in force in respect of a financial year, and has effect subject to any such regulations.

(2) Before the beginning of the relevant financial year, the Secretary of State shall calculate the amount of each levying authority’s non-domestic rating contribution for that year, and shall inform each authority of the amount so calculated in respect of them.

(3) The authority shall be liable to pay to the Secretary of State an amount (the “provisional amount”) equal to that calculated and notified to them under sub-paragraph (2) above.

(4) The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Secretary of State may with the consent of the Treasury direct.

(5) Within such period after the year ends as the Secretary of State may direct the authority shall—

(a) calculate, in such manner as may be prescribed, the amount of its non-domestic rating contribution for the year;

(b) notify the amount so calculated to the Secretary of State; and

(c) arrange for the calculation and the amount to be certified under arrangements made by the Commission for Local Authority Accounts in Scotland.

(6) The Commission shall send a copy of the certification of the calculation and the amount to the Secretary of State.

(7) When the Secretary of State receives notification from an authority under sub-paragraph (5)(b) above he shall—

(a) calculate the amount of the difference (if any) between that amount (the “notified amount”) and the provisional amount; and

(b) if there is a difference, inform the authority of the amount of the difference.

(8) If the notified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct.

(9) If the notified amount is less than the provisional amount the Secretary of State shall pay an amount equal to the difference to the authority; and the amount shall be paid at such time as he decides with the Treasury’s approval.

(10) When the Secretary of State receives notification of the certified amount from the Commission under sub-paragraph (6) above he shall inform the authority of the amount of any difference between the certified amount and the notified amount, and sub-paragraphs (8) and (9) above shall apply in relation to differences between the certified amount and the notified amount as they apply in relation to differences between the provisional amount and the notified amount.

(11) If the authority fail to comply with sub-paragraph (5) above the Secretary of State may suspend payments which would otherwise fall to be made to the authority under—

(a) paragraph 3 above;

(b) sub-paragraph (9) or (10) above; or

(c) regulations made under paragraph 12(5) below,

but if the authority then comply with the sub-paragraph he shall resume payments falling to be made to the authority under those provisions and make payments to them equal to those suspended.

(12) Where the Secretary of State has suspended payments under sub-paragraph (9) above by reason of the authority’s failure to make the calculation required under sub-paragraph (5)(a) above in the manner prescribed, for the purposes of sub-paragraph (10) above sub-paragraphs (8) and (9) above shall apply to differences between the provisional amount and the certified amount as they apply to differences between the provisional amount and the notified amount.