The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1994 No. 421


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United Kingdom Statutory Instruments


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Statutory Instruments

1994 No. 421

RATING AND VALUATION

The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1994

Made

24th February 1994

Laid before Parliament

25th February 1994

Coming into force

26th February 1994

The Secretary of State for the Environment, in exercise of the powers conferred on him by sections 140(4), 143(1) and 146(6) of, and paragraph 6(5) and (6) of Schedule 8 to, the Local Government Finance Act 1988(1), and of all other powers enabling him in that behalf, hereby makes the following Regulations:

1. These Regulations may be cited as the Non-Domestic Rating Contributions (England) (Amendment) Regulations 1994 and shall come into force on 26th February 1994.

2. Regulation 7A of the Non-Domestic Rating Contributions (England) Regulations 1992(2) shall have effect in relation to the financial year beginning on 1st April 1994 with the following amendments-

(a)in paragraph (1), for "1993" there shall be substituted "1994";

(b)in paragraph (2)(a), for "a day in the current year" there shall be substituted "or after 26th February 1994" and for "that year" there shall be substituted "the current year";

(c)in paragraph (2)(d), for "or after 6th July 1993" there shall be substituted "a day in the current year";

(d)in paragraph (3), for the words from "1993 Act" to the end there shall be substituted "Non-Domestic Rating Act 1994"(3); and

(e)in paragraph (4), for "6th July 1993" there shall be substituted "26th February 1994".

Signed by authority of the Secretary of State for the Environment

24th February 1994

David Curry

Minister of State, Department of the Environment

Explanatory Note

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988 ("the 1988 Act") billing authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Provisional amounts are paid during the year and final calculations and any payment adjustments are made after the year ends.

Regulation 2 of these Regulations amends the rules for the calculation of payments contained in regulation 7A of the Non-Domestic Rating Contributions (England) Regulations 1992 in order to take account of the amendments made by the Non-Domestic Rating Act 1994 to Schedule 7A to the 1988 Act (Non-domestic rating: 1990 to 1995).

(1)

1988 c. 41; paragraph 6(6) of Schedule 8 is amended by section 5(2) of the Non-Domestic Rating Act 1992 (c. 46).

(2)

S.I. 1992/3082; amended by S.I. 1992/3259, S.I. 1993/1496 and S.I. 1993/3082.


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URL: http://www.bailii.org/uk/legis/num_reg/1994/uksi_1994421_en.html