This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
For the year concerned the Welsh Ministers may pay a grant ("additional grant") to receiving authorities in accordance with this section and section 86B.
Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
A determination shall state—
A determination shall be specified in a report and the report shall be laid before the Assembly.
As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.