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.