The Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020
These Regulations amend the Local Authorities (Funds) (England) Regulations 1992 (“the 1992 Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the 2013 Regulations”) in so far as they make provision for the discharge by a billing authority and its major precepting authorities of their liabilities to meet any estimated surplus or deficit in a billing authority’s collection fund.