delete The Local Government Changes for England (Collection Fund Surpluses and Deficits) (Amendment) Regulations 1996
Technical amendment to 1995 regulations governing how local authority billing authorities estimate and account for collection fund surpluses and deficits. It modifies rules about what amounts can be taken into account for estimates under the Funds Regulations and revises the definition of 'final surplus or deficit' for calculation purposes.
Obscure, highly technical local government accounting amendment with no discernible policy rationale in the current context. The restrictions on what billing authorities may account for in their estimates (prohibiting consideration of estimated amounts, audit adjustments, and inter-fund payments) create rigidities without clear justification. Since this is merely amending a 1995 regulation that itself may be superseded or redundant, the compound obscurity suggests deletion is appropriate without loss of material regulatory function.