[F15(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
F1Schs. 1A, 1B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 1
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)
Modifications etc. (not altering text)
C1Sch. 1A para. 5(1) excluded by S.I. 2008/2867, reg. 12(10) (as inserted (E.) (5.9.2018) by The Local Government (Structural Changes) (General) (Amendment) Regulations 2018 (S.I. 2018/930), regs. 1, 5(4)(j))
C2Sch. 1A para. 5(1) excluded (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), regs. 1(1), 18(9) (with reg. 1(2)(3))