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The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 96
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend Schedule 4 to the Non-Domestic Rating (Rates Retention) Regulations 2013, which provides for the calculation of surplus or deficit on a billing authority’s collection fund income and expenditure account in respect of non-domestic rates. The amendment made by regulation 2(4) ensures that the calculation properly reflects the surplus or deficit where authorities have elected to spread provision for refunds in respect of previous years over a 5 year period. The amendments made by regulation 2(2) and 2(3) correct cross-references in the original regulations.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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