Substituted levies
9.—(1) Subject to the following provisions of this regulation, a levying body to which these Regulations apply may issue a levy in respect of a financial year in substitution for a levy previously issued by it for that year.
(2) A local Act levying body shall not have power to issue a substituted levy unless, in exercise of its relevant precepting power it could have issued a substituted precept to, made a substituted levy on or required a substituted amount to be paid in respect of its expenses by the council concerned.
(3) No levy shall be issued in substitution if its amount would be greater than the amount of the levy for which it is substituted, except as provided by paragraph (4) below.
(4) The amount of any levy issued to a council concerned in substitution (“the new levy”) may be greater than the amount of that for which it is substituted (“the old levy”) if the old levy has been quashed because of a failure to fulfil the requirements of regulation 7 above as to apportionment, but shall not, when added to the amounts of the levies issued for the financial year by the levying body to the other councils concerned, exceed the total of the amounts of the levies which were first issued for that year by the levying body.
(5) Where a levying body issues a new levy anything paid to it by reference to the old levy shall be treated as paid by reference to the new levy.
(6) But if the amount of the old levy exceeds that of the new levy, the following shall apply as regards anything paid if it would not have been paid had the amount of the old levy been the same as that of the new levy—
(a)it shall be repaid if the council concerned by whom it was paid so requires;
(b)in any other case it shall (as the levying body determines) either be repaid or be credited against any subsequent liability of the council concerned in respect of any levy issued by the levying body.