Local Government Finance Act 1992

(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

General Rate Act 1967 (c. 9)

15

In section 70 of the General Rate Act 1967 (provision for objections to proposals), in subsection (5), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

16

In section 72 of that Act (agreed alterations after proposals), in subsection (1), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

17

In section 73 of that Act (opposed proposals), in subsections (1) and (2)(b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

18

In section 74 of that Act (proposals objected to by valuation officer), in subsections (2) and (3), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

19

In section 75 of that Act (two or more proposals in respect of the same hereditament), in paragraph (b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

20

In section 76 of that Act (appeals against objections to proposals), in subsections (1), (2), (2B), (3) and (4), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

21

In section 77 of that Act (appeal to Lands Tribunal), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

22

In section 78 of that Act (arbitration with respect to proposals), in subsection (1), for the words “before a valuation and community charge tribunal" there shall be substituted the words “ before a valuation tribunal ”.

23

In section 83 of that Act (use of returns as evidence), in subsections (8) and (9), for the words “a valuation and community charge tribunal" there shall be substituted the words “ a valuation tribunal ”.

24

In section 93 of that Act (membership of local authority etc. not to be a disqualification in certain cases), in subsection (1), for the words “a valuation and community charge tribunal" there shall be substituted the words “ a valuation tribunal ”.

25

In section 108 of that Act (inspection of documents), in subsection (1)(c), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

National Loans Act 1968 (c. 13)

26

In Schedule 4 to the National Loans Act 1968 (local loans), in paragraph 1(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

International Organisations Act 1968 (c. 48)

27

In section 2 of the International Organisations Act 1968 (specialised agencies of United Nations), in subsection (2)(aa), for the words from “subject to" to “collective community charge" there shall be substituted the words “ liable to pay anything in respect of council tax ”.

28

In Part II of Schedule 1 to that Act (privileges and immunities of representatives, members of subordinate bodies, high officers, experts and persons on missions), in paragraph 9B, for the words from “subject to" to “collective community charge" there shall be substituted the words “ liable to pay anything in respect of council tax ”

Development of Tourism Act 1969 (c. 51)

29

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pensions (Increase) Act 1971 (c. 56)

30

In Schedule 3 to the Pensions (Increase) Act 1971 (administrative, incidental and consequential provisions) in paragraph 6(1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Tribunals and Inquiries Act 1971 (c. 62)

31

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government Act 1972 (c. 70)

32

In section 97 of the Local Government Act 1972 (removal or exclusion of disability etc.), in subsection (4), for the words from “under the Local Government Finance Act 1988" to “community charge" there shall be substituted the words “ to pay an amount in respect of any community charge or in respect of council tax ”.

33

In section 150 of that Act (expenses of parish and community councils), in the proviso to subsection (1), for the words from “section 33(4)(d)" to “charging authority)" there shall be substituted the words “ section 35(2)(d) of the Local Government Finance Act 1992 (special expenses of a billing authority) ”.

34

• (1) In subsection (1)(b) of section 168 of that Act (local financial returns)—

• (a) for the words “charging authority" there shall be substituted the words “ billing authority ”; and

• (b) in sub-paragraph (i), for the words from “personal community charge" to “collective community charge" there shall be substituted the words “ council tax ”.

• (2) In subsection (5) of that section, for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Local Government (Scotland) Act 1973 (c. 65)

35

In section 41(4) of the Local Government (Scotland) Act 1973 (exclusion from voting disability), after “1987" there shall be inserted the words “ or any council tax or council water charge imposed under the Local Government Finance Act 1992 ”.

36

In section 56 of that Act (arrangements for discharge of functions by local authorities), for subsection (6) there shall be substituted the following subsection—

(6) A local authority’s functions with respect to— (a) determining a rate; (b) setting an amount of council tax in accordance with section 93(1) of the Local Government Finance Act 1992, or setting a reduced amount of council tax under section 94 of that Act or paragraph 3 of Schedule 7 to that Act; (c) setting an amount of council water charge in accordance with paragraph 9 of Schedule 11 to the Local Government Finance Act 1992; or (d) borrowing money, shall be discharged only by the authority.

37

• (1) In subsection (1) of section 109 of that Act (rating authorities), for paragraphs (a) and (b) there shall be substituted the following paragraph—

(a) in the case of the non-domestic rate prescribed under section 7B of the Local Government (Scotland) Act 1975, the regional council and the islands council;

.

• (2) In subsection (2) of that section, for the words from “falls" onwards there shall be substituted the words “ falls, such information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate ”.

38

Sections 110 and 110A of that Act (which make provision as to the distribution of non-domestic rate income) shall cease to have effect.

39

In section 111 of that Act (power to make regulations as to certain matters connected with non-domestic rates), subsection (1)(a), (b) and (d) shall cease to have effect.

40

In subsection (1) of section 118 of that Act (local financial returns), the words “district council in respect of the non-domestic district rate and to any" shall cease to have effect.

Local Government (Scotland) Act 1975 (c. 30)

41

In section 2 of the Local Government (Scotland) Act 1975 (alterations to valuation roll which is in force), in subsection (1)(e) for the words “section 10(2) of the Local Government (Financial Provisions) (Scotland) Act 1963 or" there shall be substituted the word “ under ”.

42

In section 6 of that Act (valuation by formula of certain lands and heritages), at the end of subsection (1) there shall be inserted “ and, for the purposes of this subsection, “class or description" of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed. ”

43

In section 37 of that Act (general interpretation)—

• (a) after the definition of “the Assessor" there shall be inserted the following definition—

“apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;

;

• (b) after the definition of “material change of circumstances" there shall be inserted the following definitions—

“non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act; “part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;

; and

• (c) in the definition of “prescribed", after the words “Secretary of State" there shall be inserted the words “ , and cognate expressions shall be construed accordingly ”.

44

In Schedule 3 to that Act (which relates to borrowing and lending by local authorities)—

• (a) in paragraph 6(2)(a), for the words “the community charges and the community water charges" there shall be substituted the words “ the council tax and the council water charge ”;

• (b) in paragraph 20(2), for the words “the community charges and the community water charges" there shall be substituted the words “ the council tax and the council water charge ”;

• (c) in paragraph 22(2), after the words “incurred by the authority for the purposes of" there shall be inserted—

(a) their functions under any enactment (within the meaning of section 109(1) of the Water (Scotland) Act 1980) in relation to water supply in their area; or (b) under the Sewerage (Scotland) Act 1968; or (c)

; and

• (d) in paragraph 31, after the definition of “borrowing account" there shall be inserted the following definitions—

“council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992; “council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992;

; and the definitions of “community charges" and “community water charges" shall cease to have effect.

Local Government (Miscellaneous Provisions) Act 1976 (c. 57)

45

The power conferred by section 16 of the Local Government (Miscellaneous Provisions) Act 1976 (power of local authorities to obtain particulars of persons interested in land) shall not be exercisable with a view to performing any functions under Part I of this Act.

Rating (Disabled Persons) Act 1978 (c. 40)

46

In section 2 of the Rating (Disabled Persons) Act 1978 (rebates for institutions for the disabled), in subsections (5B) and (5C), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

47

In Schedule 1 to that Act (amount of rebate under section 1 of that Act), in paragraph 11, in sub-paragraphs (2) and (3), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

Justices of the Peace Act 1979 (c. 55)

48

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government, Planning and Land Act 1980 (c. 65)

49

In section 2(7)(aa) of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information), for sub-paragraph (ii) there shall be substituted the following sub-paragraph—

(ii) a notice given by virtue of regulations made under paragraph 2 of Schedule 2 to the Local Government Finance Act 1992

.

Highways Act 1980 (c. 66)

50

In Part I of Schedule 6 to the Highways Act 1980 (procedure for making and confirming certain orders relating to footpaths and bridleways), in paragraph 3(3)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

New Towns Act 1981 (c. 64)

51

In section 80 of the New Towns Act 1981 (general interpretation provisions), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Acquisition of Land Act 1981 (c. 67)

52

In section 7 of the Acquisition of Land Act 1981 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Debtors (Scotland) Act 1987 (c. 18)

53

• (1) In subsection (5) of section 1 of the Debtors (Scotland) Act 1987 (which relates to time to pay directions), for paragraphs (e) and (ee) there shall be substituted the following paragraph—

(e) in an action by or on behalf of— (i) a rating authority for payment of rates; (ii) a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or (iii) a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.

• (2) At the end of that section there shall be inserted the following subsection—

(9) In paragraph (e) of subsection (5) above— - “community charge” and “community water charge” have the meanings assigned to them in section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period); - “council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and - “civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.

54

• (1) In subsection (4) of section 5 of that Act (which relates to time to pay orders), for paragraphs (e) and (ee) there shall be substituted the following paragraph—

(e) in relation to a debt including any sum due to— (i) a rating authority for payment of rates; (ii) a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or (iii) a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.

• (2) At the end of that section there shall be inserted the following subsection—

(9) In paragraph (e) of subsection (4) above— - “community charge” and “community water charge” have the meanings assigned to them in section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period); - “council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and - “civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.

55

In section 106 of that Act (interpretation)—

• (a) the definition of “levying authority" shall cease to have effect; and

• (b) in the definition of “summary warrant", for the word “or" there shall be substituted the words “ , paragraph 2 of Schedule 8 to the Local Government Finance Act 1992 or ”.

56

In paragraph 35 of Schedule 5 to that Act, in the definition of “creditor" there shall be inserted at the end—

(e) for the purposes of paragraph 2 of Schedule 8 to the Local Government Finance Act 1992, the levying authority.

Income and Corporation Taxes Act 1988 (c. 1)

57

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Education Reform Act 1988 (c. 40)

58

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government Finance Act 1988 (c. 41)

59

In section 41 of the 1988 Act (local rating lists), in subsection (1), for the words “charging authority" there shall be substituted the words “ billing authority ”.

60

In section 43 of that Act (occupied hereditaments: liability), in subsection (7), for the words “charging authority" there shall be substituted the words “ billing authority ”.

61

In section 44 of that Act (occupied hereditaments: supplementary), in subsection (5), for the words “charging authority" there shall be substituted the words “ billing authority ”.

62

• (1) In subsection (1) of section 44A of that Act (partly occupied hereditaments), for the words “charging authority’s" there shall be substituted the words “ billing authority’s ”.

• (2) In subsections (6)(a) and (8)(a) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

63

In section 45 of that Act (unoccupied hereditaments: liability), in subsection (7), for the words “charging authority" there shall be substituted the words “ billing authority ”.

64

In section 46 of that Act (unoccupied hereditaments: supplementary), in subsection (4), for the words “charging authority" there shall be substituted the words “ billing authority ”.

65

• (1) In subsections (1)(a) and (3) of section 47 of that Act (discretionary relief in respect of local non-domestic rates), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) In subsection (9) of that section, for the words from “a charging authority" to the end there shall be substituted the following paragraphs—

(a) a billing authority; or (b) a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees.

66

• (1) In subsection (1) of section 49 of that Act (reduction or remission of liability in respect of local non-domestic rates), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) In subsection (2)(b) of that section, for the words “subject to its community charges" there shall be substituted the words “ liable to pay council tax set by it ”.

67

• (1) In subsection (1)(a) of section 55 of that Act (alteration of lists), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) In subsection (5) of that section, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (3) In subsection (7A)(a) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

68

In section 58 of that Act (special provision for 1995 onwards), in subsection (9), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

69

In section 61 of that Act (valuation officers), in subsection (1)(a), for the words “charging authority" there shall be substituted the words “ billing authority ”.

70

• (1) In subsection (2D) of section 66 of that Act (domestic property), the words from “other than" to the end shall cease to have effect.

• (2) In subsections (3)(b) and (4) of that section, the words “(construing sole or main residence in accordance with section 2 above)" shall cease to have effect.

71

In section 67 of that Act (interpretation), in subsection (2), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

72

• (1) In subsection (4) of section 74 of that Act (levies), for paragraphs (a) and (b) there shall be substituted the following paragraphs—

(a) that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy; (b) that a county council making calculations in accordance with section 43 of that Act (originally or by way of substitute) may anticipate a levy;

.

• (2) For subsection (5) of that section there shall be substituted the following subsection—

(5) The regulations may include— (a) provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit); (b) provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.

73

• (1) In subsection (2) of section 75 of that Act (special levies)—

• (a) in paragraph (a), for the words “charging authority" there shall be substituted the words “ billing authority ”; and

• (b) in paragraph (b), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

• (2) In subsections (4)(c) and (5) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (3) In subsection (6) of that section, for paragraph (a) there shall be substituted the following paragraph—

(a) that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;

.

• (4) For subsection (7) of that section there shall be substituted the following subsection—

(7) The regulations may include— (a) provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the appropriate Minister thinks fit); (b) provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above.

74

In section 118 of that Act (rates: power to abolish or modify), in subsection (1)(c), for the words “charging authority" there shall be substituted the words “ billing authority ”.

75

In section 128(1C) of that Act (levying of rates after 1 April 1990), for the words “Abolition of Domestic Rates Etc. (Scotland) Act 1987" there shall be substituted the words “ Local Government Finance Act 1992 ”.

76

• (1) In subsection (2) of section 138 of that Act (judicial review), paragraphs (a) to (d) and (g) shall cease to have effect.

• (2) For subsection (3) of that section there shall be substituted the following subsection—

(3) If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).

77

• (1) In subsection (5)(a) of section 139A of that Act (information), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) For subsection (6) of that section there shall be substituted the following subsection—

(6) A proper officer (within the meaning of the Local Government Act 1972) of a relevant authority is a relevant officer.

• (3) After subsection (7) of that section there shall be inserted the following subsection—

(7A) A community charges registration officer shall supply to a billing authority such information as fulfils the following conditions— (a) it is in his possession or control; (b) the authority requests him to supply it; and (c) it is requested by the authority for the purpose of complying with subsection (2) above; and the reference in this subsection to a community charges registration officer shall be construed in accordance with section 26 above.

• (4) Subsection (8) of that section shall cease to have effect.

78

• (1) In subsection (1) of section 140 of that Act (separate administration for England and Wales), for the words from “Parts III" to “Schedule 12A below" there shall be substituted the words “ Parts III and V ”.

• (2) In subsection (2) of that section, for paragraphs (d) to (g) there shall be substituted the following paragraphs—

(d) separate local government finance reports shall be made, and (e) separate amending reports under section 84A above or paragraph 13 of Schedule 8 below shall be made.

• (3) In subsection (3) of that section, for the words from “Parts III" to “Schedule 12A below" there shall be substituted the words “ Parts III and V ”.

79

• (1) For subsections (6) to (8) of section 141 of that Act (payments to and from authorities) there shall be substituted the following subsections—

(6) Each of the following is a receiving authority— (a) a billing authority, and (b) a major precepting authority. (7) The first relevant provisions are sections 83, 84C and 86 above, paragraph 5(10) and (14) of Schedule 8 below, regulations made under paragraph 5(15) or 6(5) of that Schedule, paragraphs 12 and 15 of that Schedule and section 4 of the Community Charges (General Reduction) Act 1991. (8) The second relevant provisions are sections 83 and 84C above, paragraph 5 of Schedule 8 below, regulations made under sub-paragraph (15) of that paragraph and paragraphs 12 and 15 of that Schedule.

• (2) Subsection (9) of that section shall cease to have effect.

80

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) In subsection (6) of section 143 of that Act (orders and regulations) , the words “section 101(1) or (2) above or" shall cease to have effect.

• (3) Subsections (7) and (9B) of that section shall cease to have effect.

81

• (1) For subsection (2) of section 144 of that Act (interpretation: authorities) there shall be substituted the following subsection—

(2) “Billing authority”, “precepting authority”, “major precepting authority” and “local precepting authority” have the same meaning as in Part I of the Local Government Finance Act 1992.

• (2) In subsection (6) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

82

In section 146 of that Act (interpretation: other provisions), subsection (1) shall cease to have effect.

83

• (1) In paragraph 1 of Schedule 4A to that Act (non-domestic rating: completion days for new buildings), in sub-paragraphs (1) to (3) for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) In paragraph 4(1) of that Schedule, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (3) In paragraph 6(3) of that Schedule, for paragraphs (a) and (b) there shall be substituted the following paragraph—

(a) provision requiring payments or repayments to be made, with or without interest; and

.

• (4) In paragraph 7 of that Schedule, in sub-paragraphs (1) to (3), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (5) In paragraph 10(2) of that Schedule, in the paragraph beginning “references to the valuation officer", for the words “charging authority" there shall be substituted the words “ billing authority ”.

84

• (1) In Schedule 7 to that Act (non-domestic rating multipliers), in paragraph 5(13), for the words “revenue support grant report" there shall be substituted the words “ local government finance report ”.

• (2) In paragraph 6 of that Schedule—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in sub-paragraph (4)(a), for the words “revenue support grant report" there shall be substituted the words “ local government finance report ”.

85

In Schedule 7A to that Act (non-domestic rating: 1990-95), in paragraph 5(9), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

86

• (1) In sub-paragraph (1)(c) of paragraph 2 of Schedule 8 to that Act (non-domestic rating: pooling), after the words “paragraph 5 below" there shall be added the words “ or regulations made under sub-paragraph (15) of that paragraph ”.

• (2) In sub-paragraph (2) of that paragraph—

• (a) in paragraph (a), for the words from “under paragraph 5(10) below" to “paragraph 6(5) below" there shall be substituted the words “ under paragraph 5(10) or (14) below or under regulations made under paragraph 5(15) or 6(5) below ”; and

• (b) in paragraph (b), for the words “paragraph 9, 12, or 13 below (as the case may be)" there shall be substituted the words “ paragraph 12 or 15 below ”.

• (3) In paragraph 6 of that Schedule, in sub-paragraph (7)(c), for the words “paragraphs 9, 12 and 13 below" there shall be substituted the words “ paragraphs 12 and 15 below ”.

87

• (1) In paragraph 2(1)(c) of Schedule 9 to that Act (non-domestic rating: administration), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (2) In paragraph 3 of that Schedule—

• (a) in sub-paragraph (1), for the words “charging authority" there shall be substituted the words “ billing authority ”; and

• (b) in sub-paragraph (3), for the words “included under Parts II and VIII of Schedule 4 above" there shall be substituted the words “ provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 ”.

• (3) In paragraphs 4(1)(b) and 4A(1) of that Schedule, for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (4) In paragraph 6 of that Schedule, in sub-paragraphs (1) and (1A), for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (5) After paragraph 6 of that Schedule there shall be inserted the following paragraph—

(6A) (1) Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require— (a) the Secretary of State; (b) any appropriate precepting authority; or (c) any appropriate levying body, to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty. (2) Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met. (3) Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure. (4) For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992. (5) For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if— (a) it has power to issue a levy or special levy to the billing authority; or (b) it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

• (6) In paragraph 8 of that Schedule, in sub-paragraphs (2) and (4), for the words “charging authority" there shall be substituted the words “ billing authority ”.

88

• (1) In paragraph 1(1) of Schedule 11 to that Act (tribunals), for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”.

• (2) In paragraph 2 of that Schedule, after paragraph (c) there shall be added the following paragraphs—

(d) section 16 of the 1992 Act; (e) regulations under section 24 of that Act; (f) paragraph 3 of Schedule 3 to that Act.

• (3) In paragraph 5 of that Schedule, in sub-paragraph (1)(p), for the words “as may be prescribed" there shall be substituted the words “ as the Secretary of State may, with the approval of the Treasury, from time to time determine ”.

• (4) In sub-paragraph (4) of paragraph 6 of that Schedule, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (5) Sub-paragraph (6) of that paragraph shall cease to have effect.

• (6) In sub-paragraph (3) of paragraph 8 of that Schedule, for paragraph (e) there shall be substituted the following paragraphs—

(e) that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act); (ea) as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents or of information supplied under— (i) Schedule 9 above; (ii) regulations under Schedule 2 above; (iii) section 82 of the 1967 Act; or (iv) regulations under Schedule 2 to the 1992 Act;

.

• (7) In sub-paragraph (4) of that paragraph, for paragraph (f) there shall be substituted the following paragraphs—

(f) that an order may require a register or list to be altered (prospectively or retrospectively); (fa) that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked; (fb) that an order may require an estimate to be quashed or altered; (fc) that an order may require a penalty to be quashed; (fd) that an order may require a decision of a billing authority to be reversed; (fe) that an order may require a calculation (other than an estimate) >of an amount to be quashed and may require the amount to be recalculated;

.

• (8) In paragraph 9 of that Schedule, in sub-paragraph (1), for paragraphs (a) to (c) there shall be substituted the following paragraphs—

(a) the community charges registration officer for a charging authority to alter the authority’s community charges register, (b) the valuation officer for a billing authority to alter a local non-domestic rating list of the authority, (c) the central valuation officer to alter a central non-domestic rating list, or (d) the listing officer for a billing authority to alter the authority’s valuation list.

• (9) After paragraph 10 of that Schedule there shall be inserted the following paragraph—

(10A) (1) This paragraph applies where a tribunal orders a billing authority— (a) to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling, (b) to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax, (c) to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or (d) to quash a penalty imposed by the authority under Schedule 3 to the 1992 Act. (2) If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the authority ordered shall— (a) reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and (b) attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

• (10) In sub-paragraph (1) of paragraph 11 of that Schedule—

• (a) at the end of paragraph (a) there shall be added the words “ section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act ”; and

• (b) in paragraph (b), for the words “regulations under section 55 above" there shall be substituted the words “ paragraph 4 of Schedule 4A above or regulations under section 55 above ”.

• (11) In sub-paragraph (2) of that paragraph, for paragraph (d) there shall be substituted the following paragraph—

(d) provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the Lands Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.

• (12) In paragraph 14 of that Schedule—

• (a) paragraph (a) shall cease to have effect; and

• (b) in paragraphs (b) and (c), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (13) In paragraph 15 of that Schedule, in paragraph (b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (14) In paragraph 16 of that Schedule, in sub-paragraph (1)—

• (a) for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”; and

• (b) at the end there shall be added the words “ or the 1992 Act ”.

• (15) For paragraph 18 of that Schedule there shall be substituted the following paragraph—

(18) In this Schedule— - “the 1967 Act” means the General Rate Act 1967; and - “the 1992 Act” means the Local Government Finance Act 1992.

89

Paragraph 5 of Schedule 12 to that Act shall cease to have effect.

Local Government and Housing Act 1989 (c. 42)

90

Town and Country Planning Act 1990 (c. 8)

91

In section 336 of the Town and Country Planning Act 1990 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority (except the Receiver for the Metropolitan Police District), as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Caldey Island Act 1990 (c. 44)

92

In section 2 of the Caldey Island Act 1990, after the words “to the community charge" there shall be inserted the words “ to council tax ”.

Natural Heritage (Scotland) Act 1991 (c. 28)

93

In paragraph 6 of Schedule 7 to the Natural Heritage (Scotland) Act 1991 (provisions regarding drought orders), for the words from “community water charge" to the end there shall be substituted the words “ council water charge imposed under Part I of Schedule 11 to the Local Government Finance Act 1992. ”

Child Support Act 1991 (c. 48)

94

In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State), in paragraph 2—

• (a) in sub-paragraph (2), for the words “community charge benefit" there shall be substituted the words “ council tax benefit ”; and

• (b) in sub-paragraph (4), in paragraph (b) of the definition of “appropriate authority", for the words “community charge benefit, the charging authority" there shall be substituted the words “ council tax benefit, the billing authority ”.

Water Resources Act 1991 (c. 57)

95

• (1) In subsection (5) of section 11 of the Water Resources Act 1991 (change of composition of regional flood defence committee)—

• (a) for paragraph (b) there shall be substituted the following paragraph—

(b) the relevant Minister considers it necessary or expedient to make an order under this subsection,

; and

• (b) the words “in relation to times after the coming into force of the variation, rules or regulations or alteration" shall cease to have effect.

• (2) After that subsection there shall be inserted the following subsection—

(5A) An order under subsection (5) above shall relate— (a) where paragraph (a) of that subsection applies, to times after the coming into force of the variation; and (b) where paragraph (b) of that subsection applies, to such times as are specified in the order.

• (3) In subsection (7) of that section, for paragraphs (a) and (b) there shall be substituted the words—

(a) if he considers it to be inappropriate that that council should appoint a member of the committee; or (b) if he considers that one or more members should be appointed jointly by that council and one or more other constituent councils, may include provision to that effect in the order.

• (4) In subsection (8) of that section, the definitions of “relevant area" and “relevant population" shall cease to have effect.

96

• (1) In subsection (2) of section 135 of that Act (amount, assessment etc. of general drainage charge), the words “determined in accordance with section 136 below" shall cease to have effect.

• (2) In subsection (3)(a) of that section, the words “determined under section 136 below" shall cease to have effect.

• (3) After subsection (6) of that section there shall be added the following subsection—

(7) In this section “relevant quotient” means a quotient determined for the year concerned in accordance with rules contained in regulations made by either of the Ministers.

97

Section 136 of that Act (determination of the relevant quotient) shall cease to have effect.

98

In Schedule 15 to that Act (supplemental provisions with respect to drainage charges), in paragraph 12(1), for the words “charging authority" there shall be substituted the words “ billing authority ”.

Land Drainage Act 1991 (c. 59)

99

In section 45 of the Land Drainage Act 1991 (appeals against determinations of annual value), in subsections (6) and (7)(a), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

100

• (1) In subsections (1), (3) and (4) of section 46 of that Act (hearing and determination of appeals under section 45 of that Act), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

• (2) In subsection (6) of that section—

• (a) for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”; and

• (b) for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

SCHEDULE 14

Liability to tax determined on a daily basis.

11A

• (1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3), (4) or (4A) below.

• (2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

• (a) the physical characteristics of dwellings, or

• (b) the fact that dwellings are unoccupied.

• (3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

• (4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

• (a) that the discount under section 11(2)(a) above shall not apply, or

• (b) that the discount under that provision shall be such lesser percentage as it may so specify.

• (4A) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide—

• (a) in relation to all dwellings of that class in its area, or

• (b) in relation to such description of dwellings of that class as it may specify in the determination,

that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

• (4B) Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.

• (4C) Subsections (3), (4) and (4A) are subject to section 11B(4) and 11C(5).

• (5) A billing authority may make a determination varying or revoking a determination under subsection (3), (4) or (4A) for a financial year, but only before the beginning of the year.

• (6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

• (7) Failure to comply with subsection (6) above shall not affect the validity of a determination.

13A

• (1) The amount of council tax which a person is liable to pay in respect of any chargeable dwelling and any day (as determined in accordance with sections 10 to 13)—

• (a) in the case of a dwelling situated in the area of a billing authority in England, is to be reduced to the extent, if any, required by the authority's council tax reduction scheme (see subsection (2));

• (b) in the case of a dwelling situated in the area of a billing authority in Wales, is to be reduced to the extent, if any, required by any council tax reduction scheme made under regulations under subsection (4) that applies to that dwelling;

• (c) in any case, may be reduced to such extent (or, if the amount has been reduced under paragraph (a) or (b), such further extent) as the billing authority for the area in which the dwelling is situated thinks fit.

• (2) Each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—

• (a) persons whom the authority considers to be in financial need, or

• (b) persons in classes consisting of persons whom the authority considers to be, in general, in financial need.

• (3) Schedule 1A (which contains provisions about schemes under subsection (2)) has effect.

• (4) The Welsh Ministers may by regulations—

• (a) require a person or body specified in the regulations to make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings to which the scheme applies, by persons to whom the scheme applies,

• (b) impose requirements on that person or body regarding the matters which must be included in that scheme, and

• (c) make other provision for and in connection with such schemes.

• (5) Schedule 1B (which contains further provisions about regulations under subsection (4) and about schemes under those regulations) has effect.

• (6) The power under subsection (1)(c) includes power to reduce an amount to nil.

• (7) The power under subsection (1)(c) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

• (8) No regulations under subsection (4) are to be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the National Assembly for Wales.

• (9) In this Part “council tax reduction scheme” means a scheme under subsection (2) or regulations under subsection (4).

13B

• (1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

• (a) an order under section 5 above, or

• (b) a list under section 22B below.

• (2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

• (a) an order under section 5 above, or

• (b) a list under section 22B below.

• (3) Regulations under this section may, in particular—

• (a) make provision about the circumstances in which changes are to be smoothed;

• (b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

• (c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

• (4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

• (5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

• (a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

• (b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

• (6) In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.

22A

• (1) Every new listing officer shall, on 1st April 1996, compile a list (“the amalgamated list”) for the new billing authority for which he is appointed, based on the information provided for him under this section.

• (2) The amalgamated list shall contain the information which was included in the valuation lists compiled on 1st April 1993 for the old billing authorities (“the current lists”) so far as that information is relevant.

• (3) The amalgamated list shall also include the information which was included in any current list by way of an alteration, so far as that information is relevant.

• (4) A new listing officer’s amalgamated list shall be treated, for the purposes of this Act, as the valuation list for his new billing authority and shall be deemed to have come into force on 1st April 1993.

• (5) Where an amalgamated list contains information which is derived from any alteration made to any valuation list or lists from which it is derived, the amalgamated list shall be treated as having been varied on the date on which the alteration was made.

• (6) Subsections (2) to (8) of section 22 above shall not apply in relation to an amalgamated list.

• (7) Every listing officer shall—

• (a) on or before 15th November 1995, provide the appropriate new listing officer with the information recorded in his valuation list as at 31st October 1995 so far as it is relevant; and

• (b) on 31st March 1996, provide the appropriate new listing officer with the information recorded in his valuation list as at that date, so far as it is relevant.

• (8) A new listing officer receiving any information under subsection (7)(a) above shall send a copy of it to his new billing authority as soon as is reasonably practicable.

• (9) As soon as is reasonably practicable after compiling the amalgamated list, a new listing officer shall send a copy of it to his new billing authority.

• (10) A new billing authority receiving a copy of an amalgamated list under subsection (9) above shall, as soon as is reasonably practicable, deposit it at its principal office.

• (11) In this section—

• “old authority” has the same meaning as in the Local Government (Wales) Act 1994;

• “old billing authority” means a billing authority which is an old authority;

• “new billing authority” means a billing authority which is a new principal council;

• “listing officer” means a listing officer for an old billing authority;

• “new listing officer” means a listing officer for a new billing authority; and

• “new principal council” has the same meaning as in the Local Government (Wales) Act 1994.

• (12) For the purposes of this section—

• (a) references to a listing officer’s valuation list are references to the valuation list maintained by him under this Act;

• (b) a new listing officer’s area is the area of the new billing authority for which he is appointed;

• (c) the appropriate new listing officer, in relation to any information which relates to a dwelling is the new listing officer for the new billing authority in whose area the dwelling is situated; and

• (d) information is relevant in relation to a new listing officer, or his area, if it relates to a dwelling which is in his area.

22B

• (1) The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

• (1A) A new list must be compiled, in relation to billing authorities in England, on 1 April in each year specified by order made by the Secretary of State.

• (2) A new list must be compiled—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in relation to billing authorities in Wales, on 1 April 2005.

• (3) After that, a new list must be compiled in relation to billing authorities in Wales on 1 April in each year specified by order made by the Welsh Ministers , but an order under this subsection cannot specify a year later than 2027.

• (3A) After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.

• (3B) Revaluation years are 2028 and every fifth year afterwards.

• (3C) The Welsh Ministers may by order amend subsection (3B) so as to—

• (a) substitute a different year for the year that is for the time being specified as the revaluation year;

• (b) insert a reference to a different year from the year that would otherwise be the revaluation year;

• (c) substitute a different interval between revaluation years for the interval that is for the time being specified there;

• (d) make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).

• (4) A new list shall come into force on the day on which it is compiled and shall remain in force until the next such list is compiled.

• (5) The duty to maintain a list compiled under this section continues for so long as is necessary for the purposes of this Part and is not affected by the list ceasing to be in force.

• (6) Before a list is compiled under this section, the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on the date on which it is to be compiled.

• (7) Where a list is to be compiled under subsection (1A), (2) or (3), the listing officer for a billing authority shall send the authority a copy of the list he proposes to compile (on the information then before him) not later than 1st September before the date on which it is to be compiled.

• (7A) Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—

• (a) by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or

• (b) no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list.

• (8) As soon as reasonably practicable after receiving a copy list under subsection (7) above, a billing authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

• (8A) A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.

• (9) As soon as reasonably practicable after the listing officer for a billing authority has compiled a list under this section, he shall send a copy of it to the authority.

• (10) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in England shall deposit it at its principal office.

• (10A) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—

• (a) deposit it at its principal office, if it is a copy of a list compiled under subsection (3);

• (b) keep a copy electronically, if it is a copy of a list compiled under subsection (3A).

• (11) No order under subsection (1A) above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons.

• (12) No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.

• (13) A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.

Substituted amounts.

Precepting and precepted authorities.

CHAPTER IVA — LIMITATION OF COUNCIL TAX AND PRECEPTS

Introduction

52A

• (1) In this Chapter a reference to an authority is to—

• (a) a billing authority in Wales, or

• (b) a major precepting authority in Wales.

• (2) Sections 52W and 52X below contain other interpretative provisions for the purposes of this Chapter.

Designation or nomination

52B

• (1) If in the Welsh Ministers' opinion the amount calculated by an authority as its budget requirement for a financial year (the year under consideration) is excessive, they may exercise their power to designate or nominate the authority under section 52D below.

• (2) The question whether the amount so calculated is excessive must be decided in accordance with a set of principles determined by the Welsh Ministers.

• (3) A set of principles—

• (a) may contain one principle or two or more principles;

• (b) must constitute or include a comparison falling within subsection (4) below or comparisons each of which falls within subsection (4).

• (4) A comparison falls within this subsection if—

• (a) it is between the amount calculated by the authority as its budget requirement for the year under consideration and the amount calculated by it as its budget requirement for a financial year falling before the year under consideration;

• (b) the earlier financial year in the comparison does not fall before that beginning with 1st April 1998.

• (5) If for the purposes of this section the Welsh Ministers determine categories of authorities for the year under consideration—

• (a) any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;

• (b) as regards an authority which does not fall within any of the categories, the Welsh Ministers may not exercise their power to designate or nominate the authority under section 52D below by reference to the excessiveness of its budget requirement for the year.

• (6) If they do not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.

• (7) In determining categories of authorities for the year under consideration the Welsh Ministers shall take into account any information they think is relevant.

• (8) In applying this section the Welsh Ministers shall ignore any calculation for which another has been substituted at the time designation or nomination is proposed.

52C

• (1) The Welsh Ministers may make a report specifying in relation to—

• (a) any year under consideration (within the meaning of section 52B above), and

• (b) any authority,

an amount which in their opinion should be used as the basis of any comparison in applying that section in place of the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration.

• (2) References in this section to the alternative notional amount are to the amount so specified.

• (3) A report under this section—

• (a) may relate to two or more authorities;

• (b) may be amended by a subsequent report under this section;

• (c) shall contain such explanation as the Welsh Ministers think desirable of the calculation by them of the alternative notional amount;

• (d) shall be laid before the National Assembly for Wales.

• (4) If a report under this section is approved by resolution of the National Assembly for Wales section 52B above shall have effect, as regards the year under consideration and any authority to which the report relates, as if the reference in subsection (4) to the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration were to the alternative notional amount for the year so falling.

52D

• (1) This section applies if in the Welsh Ministers' opinion (reached after applying section 52B above) the amount calculated by an authority as its budget requirement for the year under consideration is excessive.

• (2) In such a case they may—

• (a) designate the authority as regards the year under consideration, or

• (b) nominate the authority.

• (3) The Welsh Ministers may proceed under different paragraphs of subsection (2) above in relation to different authorities.

Designation for year under consideration

52E

• (1) This section applies if the Welsh Ministers designate an authority under section 52D(2)(a) above as regards the year under consideration.

• (2) They shall notify the authority in writing of—

• (a) the designation;

• (b) the set of principles determined for the authority under section 52B above;

• (c) the category in which the authority falls (if they determine categories under section 52B above);

• (d) the amount which they propose should be the maximum for the amount calculated by the authority as its budget requirement for the year;

• (e) the target amount for the year, that is, the maximum amount which they propose the authority could calculate as its budget requirement for the year without the amount calculated being excessive;

• (f) the financial year as regards which they expect the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year).

• (3) A designation under section 52D(2)(a) above—

• (a) is invalid unless subsection (2) above is complied with;

• (b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

• (4) If—

• (a) an authority has been designated under section 52D(2)(a) above, and

• (b) after the designation is made the authority makes substitute calculations in relation to the year,

the substitute calculations shall be invalid unless they are made in accordance with section 52I or 52J below (as the case may be).

• (5) Before the end of the period of 21 days beginning with the day it receives a notification under this section, an authority may inform the Welsh Ministers by notice in writing that—

• (a) for reasons stated in the notice, it believes the maximum amount stated under subsection (2)(d) above should be such as the authority states in its notice, or

• (b) it accepts the maximum amount stated under subsection (2)(d) above.

52F

• (1) This section applies if an authority designated under section 52D(2)(a) above informs the Welsh Ministers by notice in writing under section 52E(5)(a) above.

• (2) After considering any information falling within subsection (3) below the Welsh Ministers shall either—

• (a) proceed under subsection (4) below (in which case subsections (5) to (10) below shall also apply), or

• (b) proceed under subsection (11) below.

• (3) Information falling within this subsection is—

• (a) information which is supplied by the authority and is of a kind and provided in a form specified by the Welsh Ministers for the purposes of this section;

• (b) any other information they think is relevant.

• (4) If they proceed under this subsection the Welsh Ministers —

• (a) shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed;

• (b) may alter the target amount for the year.

• (5) The following paragraphs apply for the purposes of subsection (4) above—

• (a) the amount stated under subsection (4)(a) above may not exceed the amount already calculated by the authority as its budget requirement for the year unless in the Welsh Ministers' opinion the authority failed to comply with section 32 or 43 above (as the case may be) in making the calculation;

• (b) subject to paragraph (a) above, the amount stated under subsection (4)(a) above may be the same as, or greater or smaller than, that stated in the notice under section 52E(2)(d) above;

• (c) the Welsh Ministers may alter the target amount for the year under subsection (4)(b) above only if the amount stated under subsection (4)(a) above is greater or smaller than that stated in the notice under section 52E(2)(d) above.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) An order under this section—

• (a) shall not be made unless a draft of it has been laid before and approved by resolution of the National Assembly for Wales;

• (b) may relate to two or more authorities.

• (8) As soon as is reasonably practicable after an order under this section is made the Welsh Ministers shall serve on the authority (or each authority) a notice stating—

• (a) the amount stated in the case of the authority concerned in the order;

• (b) the altered target amount for the year (if they alter it in the case of the authority concerned).

• (9) When they serve a notice under subsection (8) above on a precepting authority the Welsh Ministers shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

• (10) In applying subsection (5)(a) above the Welsh Ministers shall ignore any calculation for which another has been substituted at the time of designation.

• (11) If the Welsh Ministers proceed under this subsection they shall—

• (a) cancel the designation of the authority under section 52D(2)(a) above as regards the year and notify the authority in writing of the cancellation, and

• (b) nominate the authority under section 52D(2)(b) above;

and in such a case the designation under section 52D(2)(a) above and the notification under section 52E above shall be treated as not having been made.

52G

• (1) This section applies if an authority designated under section 52D(2)(a) above informs the Welsh Ministers by notice in writing under section 52E(5)(b) above.

• (2) As soon as is reasonably practicable after they receive the notice the Welsh Ministers shall serve on the authority a notice stating the amount which the amount calculated by it as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

• (3) When they serve a notice under subsection (2) above on a precepting authority the Welsh Ministers shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

52H

• (1) This section applies if the period mentioned in section 52E(5) above ends without an authority designated under section 52D(2)(a) above informing the Welsh Ministers by notice in writing under paragraph (a) or (b) of section 52E(5).

• (2) As soon as is reasonably practicable after the period ends the Welsh Ministers shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

• (3) An order under this section—

• (a) shall not be made unless a draft of it has been laid before and approved by resolution of the National Assembly for Wales;

• (b) may relate to two or more authorities.