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Change 1
As published
94 Substituted and reduced settings.
(1) Subject to subsection (3) below, a local authority may set, in substitution for an amount of council tax already set or deemed to have been set, a lesser amount of council tax for the same financial year.
(2) Schedule 7 to this Act has effect for the purpose of making provision as to the reduction of council tax where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 93(3) above of a local authority are excessive or that an increase in those expenses is excessive.
(3) A local authority may not set a substitute amount of council tax during the period between the approval by the House of Commons of a report in respect of that authority made by the Secretary of State under paragraph 1 of that Schedule and the setting or deemed setting of a reduced amount of council tax under paragraph 3 of that Schedule.
(4) Section 93(2) above shall not apply for the purposes of this section.
(5) A local authority who, in respect of any financial year, set (or are deemed to have set) a substituted or reduced council tax shall neither wholly nor partially offset the difference between—
(a) the amount produced by that substituted or reduced setting; and
(b) the amount which would have been produced had they not substituted or reduced their setting,
with sums advanced from their loans fund established under Schedule 3 to the 1975 Act:
Provided that such offsetting may nevertheless be permitted by the Secretary of State in any case on such terms and conditions as he considers appropriate.
(6) If the Secretary of State is of the opinion that subsection (5) above, or any term or condition imposed under the proviso thereto, has been contravened, the local authority shall, on such opinion being intimated to them, reimburse their loans fund forthwith or within such time as the Secretary of State may allow.
(7) Anything paid by reference to one setting of council tax shall be treated as paid by reference to a substitute setting under subsection (1) above or a reduced setting or deemed setting by virtue of paragraph 3 of Schedule 7 to this Act.
(8) Where a person has paid by reference to one setting of council tax more than is due under a substituted or reduced setting—
(a) the balance shall be repaid to the person if he so requires;
(b) in any other case the balance shall (as the localauthority determine) either be repaid to the person or be credited against any subsequent liability of the person to pay in respect of any council tax due to the authority.
(9) Where—
(a) a substitute amount of council tax has been set under subsection (1) above; or
(b) a reduced amount of council tax has been set or been deemed to have been set under paragraph 3 of that Schedule,
the . . .council shall levy and collect that substituted or reduced amount in place of the previous amount of council tax . . ..
Your change, as a redline
94 Substituted and reduced settings.
(1) Subject to subsection (3) below, a local authority may set, in substitution for an amount of council tax already set or deemed to have been set, a lesser amount of council tax for the same financial year.
(2) Schedule 7 to this Act has effect for the purpose of making provision as to the reduction of council tax where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 93(3) above of a local authority are excessive or that an increase in those expenses is excessive.
(3) A local authority may not set a substitute amount of council tax during the period between the approval by the House of Commons of a report in respect of that authority made by the Secretary of State under paragraph 1 of that Schedule and the setting or deemed setting of a reduced amount of council tax under paragraph 3 of that Schedule.
(4) Section 93(2) above shall not apply for the purposes of this section.
(5) A local authority who, in respect of any financial year, set (or are deemed to have set) a substituted or reduced council tax shall neither wholly nor partially offset the difference between—
(a) the amount produced by that substituted or reduced setting; and
(b) the amount which would have been produced had they not substituted or reduced their setting,
with sums advanced from their loans fund established under Schedule 3 to the 1975 Act:
Provided that such offsetting may nevertheless be permitted by the Secretary of State in any case on such terms and conditions as he considers appropriate.
(6) If the Secretary of State is of the opinion that subsection (5) above, or any term or condition imposed under the proviso thereto, has been contravened, the local authority shall, on such opinion being intimated to them, reimburse their loans fund forthwith or within such time as the Secretary of State may allow.
(7) Anything paid by reference to one setting of council tax shall be treated as paid by reference to a substitute setting under subsection (1) above or a reduced setting or deemed setting by virtue of paragraph 3 of Schedule 7 to this Act.
(8) Where a person has paid by reference to one setting of council tax more than is due under a substituted or reduced setting—
(a) the balance shall be repaid to the person if he so requires;
(b) in any other case the balance shall (as the localauthority determine) either be repaid to the person or be credited against any subsequent liability of the person to pay in respect of any council tax due to the authority.
(9) Where—
(a) a substitute amount of council tax has been set under subsection (1) above; or
(b) a reduced amount of council tax has been set or been deemed to have been set under paragraph 3 of that Schedule,
the . . .council shall levy and collect that substituted or reduced amount in place of the previous amount of council tax . . ..
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