Local Government Finance Act 1982

JurisdictionUK Non-devolved
Citation1982 c. 32
Year1982
(a) to issue a supplementary precept; or(b) to issue a precept in respect of any period other than a financial year.a rating authority may make a rate for a financial year in substitution for a rate previously made by it for that year; anda precepting authority may issue a precept in respect of a financial year in substitution for a precept previously issued by it in respect of that year.(2) The estimated product of a substituted rate or precept shall not exceed the estimated product of the rate or precept for which it is substituted (the “original” rate or precept) ; and for the purposes of this subsection the product of a substituted rate or precept shall be estimated by reference to the same gross rateable value as the product of the original rate or precept.(3) Section 12(6) of the shall under subsection (1) (a) above make a substituted rate by reference to the substituted precept; andits administrative expenses in making repayments and allowing credits under subsections (5) and (6) below in respect of the original rate; andany increase attributable to paragraph (a) above in its rate collection expenses for the financial year;to the extent to which it would have been payable if the original rate or precept had corresponded to the substituted rate or precept, be treated as paid in respect of the substituted rate or precept; andas to any excess, be repaid if the ratepayer by whom that sum was paid or, as the case may be, the authority to which the precept was issued so requires.in the case of an amount paid in respect of a rate, be credited against any subsequent liability of the ratepayer for rates in respect of the hereditament in question;in the case of an amount paid in respect of a precept, be credited against any subsequent liability of the authority to which the precept was issued in respect of precepts issued to it by the precepting authority.is liable to make payments (whether as part of his rent or otherwise) which vary or may vary according to the rates chargeable in respect of those premises; oris entitled to make deductions from his rent in respect of those rates,

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