PART 2Content of demand notices and the supply of information
Supply of information by precepting authorities7
1
When a relevant precepting authority issues a precept to a billing authority for a year—
a
it must supply the information in paragraph (2) to the billing authority; and
b
if it is a major precepting authority, it must also supply the information in paragraph (3).
2
The information mentioned in paragraph (1)(a) is—
a
the authority’s gross expenditure for—
i
the year, and
ii
the year before that year;
b
the authority’s budget requirement for—
i
the year, and
ii
the year before that year;
c
the authority’s reasons for any difference between—
i
the amounts mentioned in sub-paragraphs (a)(i) and (b)(i), and
ii
the amounts mentioned in sub-paragraphs (a)(ii) and (b)(ii); and
d
the authority’s opinion as mentioned in paragraph 6 of Schedule 2.
3
The information mentioned in paragraph (1)(b) is—
a
the amount (if any) taken into account under section 43(2)(a) of the Act (calculation of budget requirement) for any levy, and
b
the name of each levying body which has issued a levy to the authority for the year.
4
Paragraph (5) applies if a relevant local precepting authority issues a substitute precept to a billing authority.
5
Paragraph (1) does not apply to the precepting authority, but if the billing authority makes substitute calculations under section 37 of the Act (substitute calculations) the billing authority may notify the precepting authority that it must supply the information mentioned in paragraph (2) to the billing authority.
6
Where a relevant precepting authority—
a
issues a substitute precept to a billing authority, or
b
is notified by a billing authority under paragraph (5),
the authority is not required to supply to the billing authority any information which it has already supplied to that authority.