Statutory Instruments
1999 No. 2629

RATING AND VALUATION, ENGLAND
The Rates and Precepts (Final Adjustments) (Amendment) (England) Order 1999

Made
21st September 1999

Laid before Parliament
28th September 1999

Coming into force
1st November 1999

The Secretary of State for the Environment, Transport and the Regions, in exercise of the powers conferred on him by section 147(1) and (2) of the Local Government Finance Act 1988(1), and of all other powers enabling him in that behalf, hereby makes the following Order:

Citation, extent and commencement

1.  This Order, which extends to England only, may be cited as the Rates and Precepts (Final Adjustments) (Amendment) (England) Order 1999 and shall come into force on 1st November 1999.

Relevant year

2.  In article 2 of the Rates and Precepts (Final Adjustments) Order 1991 (“the 1991 Order”)(2), in the definition of “relevant year”, after “subsequent financial year” there is added “until, and including, the financial year beginning in 1999”.

Late rating adjustments

3.  In paragraph (2) of article 3 of the 1991 Order, after “as mentioned in paragraph (1),” there is added “and on or before 31st March 2001,”.

Signed by authority of the Secretary of State for the Environment, Transport and the Regions

Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
21st September 1999

Explanatory Note

(This note is not part of the Order)
The Rates and Precepts (Final Adjustments) Order 1991 (“the 1991 Order”) provides for financial adjustments, as between certain bodies which, in respect of the financial year beginning on 1st April 1989, were precepting authorities (or their successors) and the bodies which, in respect of that year, were rating authorities. The adjustments relate to amounts found to be recoverable, or written off as irrecoverable or refunded, on or after 1st April 1990, which are attributable to rates for a period ending before that date, and to associated administrative expenses.
This Order, which extends to England only, amends the definition of “relevant year” in article 2 of the 1991 Order so that the adjustments cease to apply after the financial year 1999/2000 (article 2).
The Order also amends article 3 of the 1991 Order so that notification of a calculation made in accordance with that article must be on or before 31st March 2001 (article 3).


(1)
1988 c. 41.

(2)
S.I. 1991/185. Rights and liabilities of the London Residuary Body under that Order transferred to the council of the Royal Borough of Kensington and Chelsea by virtue of S.I. 1994/580.