Textual Amendments
F1Schs. 1A, 1B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 1
5(1)For each financial year, each billing authority must consider whether to revise its scheme or to replace it with another scheme.E+W+S
(2)The authority must make any revision to its scheme, or any replacement scheme, no later than [F211 March] in the financial year preceding that for which the revision or replacement scheme is to have effect.
(3)The Secretary of State may by order amend sub-paragraph (2) by substituting a different date.
(4)If any revision to a scheme, or any replacement scheme, has the effect of reducing or removing a reduction to which any class of persons is entitled, the revision or replacement must include such transitional provision relating to that reduction or removal as the authority thinks fit.
(5)Paragraph 3 applies to an authority when revising a scheme as it applies to an authority when making a scheme.
(6)References in this Part to a scheme include a replacement scheme.]
Textual Amendments
F2Words in Sch. 1A para. 5(2) substituted (E.) (12.1.2018) by The Council Tax Reduction Schemes (Amendment) (England) Regulations 2017 (S.I. 2017/1305), regs. 2, 10(1)