PART 3Local precepting authorities
Local precepting authority’s duty to notify appropriate billing authority
5. For the purposes of section 52ZM(4) (local precepting authority’s duty to notify appropriate billing authority) of the Act, the date prescribed as the date by which a local precepting authority must make a notification under section 52ZM(1) of the Act is—
(a)in relation to the financial year beginning on 1st April 2012, 17th March in the financial year preceding that year; and
(b)in relation to any financial year beginning on or after 1st April 2013, 8th March in the financial year preceding that year.
Expenses incurred by a billing authority
6.—(1) This regulation applies in relation to a financial year if—
(a)by the date prescribed by regulation 5 a local precepting authority has notified its appropriate billing authority under section 52ZM of the Act in relation to that year, and
(b)the billing authority fails to hold a referendum in relation to the local precepting authority’s relevant basic amount of council tax for that year in accordance with section 52ZN (arrangements for a referendum) of the Act.
(2) Sections 31(4A)(1) and 52ZN(7) of the Act do not apply in relation to the billing authority mentioned in paragraph (1)(b).
Section 31(4A) was inserted into the Local Government Finance Act 1992 by paragraph 2(3) of Schedule 6 to the Localism Act 2011.