Subject to paragraph (3), where a precept or levy has been issued before the day on which these Regulations come into force (“the relevant day”), the information which would have been supplied to a charging authority under regulation 4 or 6 if the regulations were then in force shall be supplied within 7 days of the relevant day.

Subject to paragraph (3), as regards information to be supplied under regulation 5 with respect to the year beginning in 1990, references in that regulation to the making of the calculation of revenue support grant for the year shall be construed as references to the relevant day.

Information need not be supplied under paragraph (1) or (2) on or after the relevant day if it was supplied voluntarily before that day.