Source: http://www.legislation.gov.uk/ukpga/1992/14/part/I/chapter/IV/crossheading/issue-of-precepts
Timestamp: 2017-09-25 19:03:10
Document Index: 158344061

Matched Legal Cases: ['art. 2', 'art. 7', 'art. 7', 'art. 7', 'art. 4', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 4', 'art. 4']

Issue of preceptsE+W
40 Issue of precepts by major precepting authorities.E+W
(1)For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.
(2)A precept issued to a billing authority under this section must state—
(a)the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with sections 43 to 47 below; and
(b)the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.
(3)Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with sections 43 to 47 below.
(4)A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.
(5)A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.
(6)No such precept may be issued to a billing authority before the earlier of the following—
(a)the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;
(b)the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.
(7)No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.
(8)A purported issue of such a precept, if done in contravention of subsection (6) or (7) above, shall be treated as not having occurred.
[F1(9)Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—
(b)in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.]
F1S. 40(9)(10) added (12.1.2000 subject to transitional provisions in the Schedule, Table 1, of the commencing S.I.) by 1999 c. 29, s. 83 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2
C1S. 40 restricted (1.11.1994 for certain specified purposes subject to S.I. 1994/2025, art. 7(4)) by 1994 c. 19, s. 28(1)(a); S.I. 1994/2025, art. 7(1)(2)(c) (subject to art. 7(3)(4))
S. 40 restricted (22.8.1996) by 1996 c. 16, ss. 19(a), 104(1)
C3Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)
C4S. 41 modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(2)
C5S. 41 applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(1)
C6S. 41 modified (4.6.1996) by S.I 1996/263, reg. 13(2)
C7S. 41(4) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(3)(b)
C8S. 41(4) applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(2)(b)
C9S. 41(4) modified (4.6.1996) by S.I 1996/263, reg. 13(3)(b)
42 Substituted precepts.E+W
(a)a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and
(b)at any later time it makes substitute calculations under section 49 [F2, 52J or 52U] or (as the case may be) section 51 below [F3or section 95 of the Greater London Authority Act 1999],
it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.
(2)Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.
(3)Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.
(4)If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—
(a)it shall be repaid if the billing authority by whom it was paid so requires;
(b)in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the billing authority in respect of any precept of the precepting authority.
(5)Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.
F2Words in s. 42 substituted (27.7.1999) by 1999 c. 27, s. 30, Sch. 1 Pt. II para. 4
F3Words in s. 42(1) inserted (3.7.2000) by 1999 c. 29, s. 84 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4
C10Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)
C11S. 42(2) modified (E.) (20.2.1998) by S.I. 1998/119, reg. 5(3)