Anticipation of levies: county councils13
1
In this regulation:—
a
“precepting authority concerned” means a council concerned which is a county council, and
b
in relation to a precepting authority concerned, “relevant levying body” means a levying body with power under these Regulations to issue a levy to that authority.
2
Paragraphs (3) to (6) below apply where—
a
at the time when a precepting authority concerned estimates its expenditure under section 68(4)(a) of the 1988 Act7 for a financial year, a relevant body has not been issued a levy to it in respect of that year, and
b
that relevant levying body has, in respect of the previous financial year, issued a levy to or a precept to, made a levy on or had its expenses paid by the precepting authority concerned.
3
A precepting authority concerned may, in estimating its expenditure under section 68(4)(a) of the 1988 Act, take into account its estimate of the amount of the levy that it anticipates will be issued to it by the relevant levying body.
4
If the precepting authority concerned issues a precept for the year in substitution under section 71 of the 1988 Act at a time when a levy in respect of that year has not been issued to it by the relevant levying body, and an amount was taken into account under paragraph (3) above, the precepting authority concerned shall, in estimating its expenditure under section 68(4)(a) of that Act, take into account an amount equal to that taken into account under paragraph (3) above.
5
If the relevant levying body issues no levy to the precepting authority concerned in respect of the year, the fact that an amount has been taken into account under paragraph (3) above does not make the precepting authority concerned liable to pay anything to the relevant levying body.
6
Section 70(2)(b) of the 1988 Act8 shall apply to a levy anticipated under this regulation as it applies to a levy which is issued.