Local Government Finance Bill

I have already mentioned paragraph 28. Sub-paragraph (1) refers to paragraph 19(2), which states that the remaining balance must be"““debited (as an item of account) to the levy account kept for the year””" or"““credited (as an item of account) to the levy account kept for the next year.””" The flexibility still lies with the Secretary of State, who can decide whether it is utilised in the current year or the subsequent one.