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County council expenditure: town services.
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100.—(1) Where a county council provides a service or carries out a function in or in relation to a town with a town council which is a rating authority within the administrative area of the county council, it shall levy a charge (in this section referred to as a “county charge”) on that town council for providing such service or carrying out such function (in this section referred to as the “provision of town services”).
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(2) In determining a county charge, the county council shall prepare a statement of estimated costs expected to arise during the period ending on 31 December of the forthcoming local financial year in relation to the provision of town services.
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(3) The statement of estimated costs shall allow for any income accruing to the county council in respect of the provision of town services and may include an adjustment to take account of—
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(a) actual or estimated costs, and
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(b) actual or estimated incomes,
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as respects the provision of town services in the current local financial year or in the previous local financial year.
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(4) A county council shall transmit an invoice for any county charge, accompanied by a statement of estimated costs to the relevant town council.
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(5) A town council shall pay the county charge to the relevant county council within the period as may be prescribed by regulations made by the Minister or at such other time as may be agreed by the local authorities concerned.
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(6) In determining costs under this section, a county council shall have regard to any guidelines or shall comply with any directions which the Minister may from time to time issue.
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