Local Property Tax (Local Adjustment Factor) Regulations 2014
PART 2
MATTERS TO WHICH A LOCAL AUTHORITY SHALL HAVE REGARD
4 Estimation of income and expenditure
(1) An estimation of income and expenditure as specified in Section 20(2A)(a) of the Act shall be prepared under the direction of the Chief Executive.
(2) The estimation of income and expenditure referred to in paragraph (1) shall be given in the format specified in Schedule 1.