xmlns:atom="http://www.w3.org/2005/Atom"

Statutory Instruments

1992 No. 1363

RATING AND VALUATION

The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1992

Made

9th June 1992

Laid before Parliament

16th June 1992

Coming into force

7th July 1992

The Secretary of State for the Environment, in exercise of the powers conferred on him by section 140(4) and 146(6) of, and paragraph 6(2) of Schedule 8, to the Local Government Finance Act 1988(1), and of all other powers enabling him in that behalf, hereby makes the following Regulations:

1.  These Regulations may be cited as the Non-Domestic Rating Contributions (England) (Amendment) Regulations 1992 and shall come into force on 7th July 1992.

2.  The Non-Domestic Rating Contributions (England) Regulations 1989(2) shall be amended by the insertion after regulation 4 of the following regulation—

4A.  A calculation under paragraph 5(6) of Schedule 8 to the Act(3) in respect of a financial year, may be made without taking into account any information as regards which the following conditions are satisfied—

(a)it is not reasonably practicable for the person making the calculation to take it into account; and

(b)it was received by the authority after 31st March in the year in question..

Signed by authority of the Secretary of State

G. S. K. Young

Minister of State,

Department of the Environment

9th June 1992

Explanatory Note

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988, charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Provisional amounts are paid during the year, final calculations and payments being made after the year ends. Regulation 2 of these Regulations further amends the detailed rules for the calculation of payments contained in the Non-Domestic Rating Contributions (England) Regulations 1989. Authorities making a final calculation in respect of a financial year may henceforth disregard any information which it is not reasonably practicable for the person making the calculation to take into account and which was received by the authority after 31st March in the year in question.

(1)

1988 c. 41: paragraph 6(2) was substituted by the Local Government Finance Act 1992 (c. 14), Schedule 10, paragraph 6(11).

(2)

S.I. 1989/2435, amended by S.I. 1990/2472 amd 1991/2793.

(3)

“The Act ” means the Local Government Finance Act 1988 (see regulation 2(1) of the 1989 Regulations); paragraph 5(6) of Schedule 8 is amended by the Local Government Finance Act 1992, Schedule 10, paragraph 6(7) in respect of financial years beginning on or after 1st April 1993.