Local Government (Financial Provisions) Act, 1997
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Apportionment of revenue from car tax among local authorities. |
10.—(1) In this section “local authority” and “relevant arrangement” have the same meaning as they have in section 9 . | |
(2) A local authority that is a council of a county shall pay to— | ||
(a) each urban authority situate in that county, | ||
and | ||
(b) each such other local authority situate in that county being the commissioners of a town as is specified in the direction concerned, | ||
such an amount of the car tax collected by it in a local financial year as is specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection. | ||
(3) If a local authority, under a relevant arrangement, collects car tax on behalf of another local authority, it shall pay to that other local authority such an amount of that tax collected by it in a local financial year as is— | ||
(a) specified in, or determined in accordance with, an agreement entered into between it and that other authority, | ||
or | ||
(b) in default of such an agreement being entered into, specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection. | ||
(4) A direction referred to in subsection (2) or (3) may— | ||
(a) provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures, | ||
(b) require the payment of the amount concerned to be made in such instalments and at such times as are specified in the direction. | ||
(5) An agreement referred to in subsection (3) may— | ||
(a) provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures, | ||
(b) require the payment of the amount concerned to be made in such instalments and at such times as are specified in the agreement. | ||
(6) A reference in this section to an amount of car tax shall be construed as a reference to the amount of that tax after there has been deducted therefrom any amount under and in accordance with section 11 . |