The Business Improvement Districts (Property Owners) (England) Regulations 2014
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Change 1
16 BID Revenue Account
(1) Schedule 3 shall have effect with respect to the keeping of the BID Revenue Account in respect of BRS-BID arrangements, as follows— Part 1—Credits to the account; Part 2—Debits to the account. (2) Where the relevant billing authority has more than one set of BRS-BID arrangements it shall ensure a separate BID Revenue Account is kept for each of the BRS-BID arrangements. (3) This paragraph applies where BRS-BID arrangements come to an end (whether by reason of termination under regulation 20 or otherwise) and there is a credit to the BID Revenue Account which, after deducting a reasonable sum for the cost of administering the arrangements for crediting or refunding the amount, would provide a credit or refund of at least £5 for each person who was liable to pay the BRS-BID levy immediately prior to the end of the BRS-BID arrangements (in this regulation, a “previous levy payer”). (4) Where paragraph (3) applies the relevant billing authority shall— (a) calculate the amount of the credit to the BID Revenue Account (after the deduction referred to in paragraph (3) has been made) which is to be credited or refunded to each previous levy payer; (b) ensure the amount to be credited or refunded to each previous levy payer is calculated by reference to the amount of the BRS-BID levy each previous levy payer was liable to pay for the last chargeable period of the BRS-BID arrangements; and (c) make arrangements for the amount so calculated to be credited against any liability by way of non-domestic rates of each previous levypayer or, where there is no liability for that person by way of non-domestic rates, for the amount to be refunded to that person. (5) Where paragraph (3) does not apply, the relevant billing authority shall carry the credit balance in the BID Revenue account to the credit of its general fund.
16 BID Revenue Account
(1) Schedule 3 shall have effect with respect to the keeping of the BID Revenue Account in respect of BRS-BID arrangements, as follows— Part 1—Credits to the account; Part 2—Debits to the account. (2) Where the relevant billing authority has more than one set of BRS-BID arrangements it shall ensure a separate BID Revenue Account is kept for each of the BRS-BID arrangements. (3) This paragraph applies where BRS-BID arrangements come to an end (whether by reason of termination under regulation 20 or otherwise) and there is a credit to the BID Revenue Account which, after deducting a reasonable sum for the cost of administering the arrangements for crediting or refunding the amount, would provide a credit or refund of at least £5 for each person who was liable to pay the BRS-BID levy immediately prior to the end of the BRS-BID arrangements (in this regulation, a “previous levy payer”). (4) Where paragraph (3) applies the relevant billing authority shall— (a) calculate the amount of the credit to the BID Revenue Account (after the deduction referred to in paragraph (3) has been made) which is to be credited or refunded to each previous levy payer; (b) ensure the amount to be credited or refunded to each previous levy payer is calculated by reference to the amount of the BRS-BID levy each previous levy payer was liable to pay for the last chargeable period of the BRS-BID arrangements; and (c) make arrangements for the amount so calculated to be credited against any liability by way of non-domestic rates of each previous levypayer or, where there is no liability for that person by way of non-domestic rates, for the amount to be refunded to that person. (5) Where paragraph (3) does not apply, the relevant billing authority shall carry the credit balance in the BID Revenue account to the credit of its general fund.
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