Citation, commencement and extent

1.—(1) These Regulations may be cited as the Local Government (Structural Changes) (Finance) (Amendment) Regulations 2026.

(2) These Regulations come into force on 8th May 2026.

(3) These Regulations extend to England and Wales.

Amendment of the Local Government (Structural Changes) (Finance) Regulations 2008

2. Regulation 9 of the Local Government (Structural Changes) (Finance) Regulations 2008 (continuity of functions)(2) is amended as follows—

(a)the existing text becomes paragraph (1);

(b)after paragraph (1), insert—

“(2) Where at least one but not all of the predecessor billing authorities made a relevant determination, any subsequent determination is to be treated for the purposes of section 11C(3)(3) of the 1992 Act as the first determination of the successor council insofar as it relates to a subsequent determination area.

(3) For the purposes of paragraph (2)—

“predecessor billing authority” means a billing authority for part of the reorganised area before the reorganisation date;

“relevant determination” means a determination under section 11C(1) of the 1992 Act made before the reorganisation date;

“subsequent determination” means a determination under section 11C(1) of the 1992 Act which is the first such determination made by a successor council on or after the reorganisation date in relation to a subsequent determination area; and

“subsequent determination area” means any part of the reorganised area which was the area of a predecessor billing authority which did not make a relevant determination.”.