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3. Whether or not a billing authority making calculations (originally or by way of substitute) for a financial year anticipates a precept to be issued in accordance with section 41 of the Act to it for that year by a local precepting authority—
(a)where the local precepting authority issues such a precept to the billing authority, the billing authority shall pay to the local precepting authority a sum equal to the amount of the precept issued (or last issued); and
(b)where the local precepting authority does not issue such a precept to the billing authority, the billing authority shall not pay any sum to the local precepting authority in respect of such a precept.
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