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12.—(1) In this regulation—
(a)“billing authority concerned” means a council concerned which is a billing authority; and
(b)in relation to a billing authority concerned, “relevant levying body” means a levying body with power under these Regulations to issue a levy to that authority.
(2) Paragraph (3) to (5) below apply where—
(a)at the time when a billing authority concerned makes its calculations under section 32 of the 1992 Act for a financial year, a relevant levying body has not 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 the billing authority concerned.
(3) A billing authority concerned may, in estimating its expenditure under section 32(2)(a) of the 1992 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 billing authority concerned makes calculations in substitution for the year under section 37 of the 1992 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 billing authority concerned shall, in estimating its expenditure under section 32(2)(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 billing 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 billing authority concerned liable to pay anything to the relevant levying body.
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