PART 3End of year calculations and reconciliation
End of year calculations9.
(1)
F1Subject to paragraph (5), on or before F231st July 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;
F3(b)
calculate the amount (if any) specified by paragraph 2 of Schedule 2 for the relevant year;
(ba)
calculate the amount (if any) specified by paragraph 3 of Schedule 2 for the relevant year;
(bb)
calculate the amount specified by paragraph 2(1) of Schedule 2A for the relevant year (if applicable);
(bc)
calculate the amount specified by paragraph 2 of Schedule 2B for the relevant year (if applicable);
F4(bd)
calculate the amount specified by paragraph 2(1) of Schedule 2C for the relevant year (if applicable);
(c)
calculate the amount (if any) specified by regulation 7(2) F5, 7A(2) and the amount of each relevant precepting authority’s share of any amount specified by regulation 7A 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.
F6(5)
Paragraph (1) applies in relation to calculations for the relevant year beginning on 1st April 2019 as if for “31st July” there were substituted “30th November”.