PART 3End of year calculations and reconciliation
End of year calculations9.
(1)
On or before 30th September in the year following the relevant year a billing authority must—
(a)
calculate the amount specified by paragraph 1 of Schedule 1 for the relevant year;
(b)
calculate the amounts (if any) specified by paragraphs 2 and 3 of Schedule 2 for the relevant year;
(c)
calculate the amount (if any) specified by regulation 7(2) for the relevant year; and
(d)
notify the Secretary of State and any relevant precepting authorities of the amounts calculated.
(2)
The billing authority must arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.
(3)
The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority and relevant precepting authorities of the amounts so certified.
(4)
The amount specified by paragraph 1 of Schedule 1 to these Regulations and calculated and certified in accordance with this regulation is the authority's certified non-domestic rating income for the relevant year.