Local Government Finance Act 1992

Changes over time for: Section 49

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Local Government Finance Act 1992, Section 49 is up to date with all changes known to be in force on or before 14 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This amendment not applied to legislation.gov.uk. The amending S.I. was revoked before evever coming into force by S.I. 2010/1906, reg. 2)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 6(2)(ea) inserted by 2012 c. 17 s. 13(1)

49 Substitute calculations.E+W

[F1(1)A major precepting authority which has made calculations in relation to a financial year in accordance with—

[F2(za)sections 42A, 42B and 45 to 48 above (originally or by way of substitute),]

(a)sections 43 to 48 above (originally or by way of substitute),

(b)sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or

(c)sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above (by way of substitute),

may make calculations in substitution in relation to the year in accordance with the relevant provisions.

(1A)For the purposes of subsection (1) above, the relevant provisions are—

[F3(za)in a case falling within paragraph (za), the provisions specified in that paragraph;]

(a)in a case falling within paragraph (a), the provisions specified in that paragraph; and

(b)in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).]

(2)None of the substitute calculations shall have any effect if—

[F4(za)in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or]

(a)[F5in the case of a major precepting authority [F6in Wales] ,] the amount calculated under section 43(4) above, or any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

[F7(aa)in a case where the major precepting authority is the Greater London Authority—

(i)the amount of any component [F8council tax] requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,

(ii)the amount calculated under subsection (8) of that section, or

(iii)any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,

would exceed that so calculated in the previous calculations; or]

(b)the authority fails to comply with [F9whichever of subsections (2A), (3) and (3A) below is applicable to it] in making the substitute calculations.

[F10(2A)In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.]

(3)In making substitute calculations under section 44(1) or 45(3) above, [F11an authority in Wales] must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

[F12(3A)In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the [F13Greater London Authority] must use any amount determined in the previous calculations for item F14... T in section 88(2) of that Act or for F14... item TP2 in section 89(4) of that Act.]

(4)For the purposes of subsection (3) above, the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a)it estimates will be payable to it for the year in respect of additional grant; and

(b)was not taken into account by it in making those calculations.

F15(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16(4D)Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.]

(5)Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 43 to 48 above in making the calculations.

[F17(6)Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(7)For the purposes of subsection (6) above, “the appropriate Greater London provisions” means—

(a)in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and

(b)in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.

(8)Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.]

Textual Amendments

F1S. 49(1) substituted (3.7.2000 subject to transitional provisions in Schedule 1, Table 2 of the commencing S.I.) by 1999 c. 29, s. 94(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F2S. 49(1)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(2); S.I. 2011/2896, art. 2(i)

F3S. 49(1A)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(3); S.I. 2011/2896, art. 2(i)

F4S. 49(2)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(a); S.I. 2011/2896, art. 2(i)

F5Words in s. 49(2)(a) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F6Words in s. 49(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(b); S.I. 2011/2896, art. 2(i)

F7S. 49(2)(aa) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F8Words in s. 49(2)(aa)(i) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(c); S.I. 2011/2896, art. 2(i)

F9Words in s. 49(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(d); S.I. 2011/2896, art. 2(i)

F10S. 49(2A) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(5); S.I. 2011/2896, art. 2(i)

F11Words in s. 49(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(6); S.I. 2011/2896, art. 2(i)

F12S. 49(3A) inserted (3.7.2000) by 1999 c. 29, s. 94(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F13Words in s. 49(3A) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(7)(a); S.I. 2011/2896, art. 2(i)