The Local Authorities (Funds) (England) (Amendment) Regulations 2013
These Regulations amend the rules for the estimation and apportionment of surpluses and deficits in Schedule 2 to the Local Authorities (Funds) (England) Regulations 1992 (‘the 1992 Regulations’) and insert a new regulation into the 1992 Regulations as a consequence of changes made by the Local Government Finance Act 2012 introducing council tax reduction schemes.