Determination of billing authority’s council tax base
9.—(1) Item T in section 33(1) shall, in any case where a billing authority fails to notify its calculation for a financial year to its major precepting authority within the period prescribed in regulation 8, be determined by the major precepting authority in the following manner.
(2) Item T shall be determined in accordance with the rules contained in regulations 3 and 4 or, as the case may be, 5, on the basis of all the information available to the major precepting authority but, for this purpose, the relevant day in respect of a financial year is the day on which the authority calculates the relevant amount for the year for the purposes of the determination.
(3) A major precepting authority making a determination of item T for a financial year in accordance with paragraph (2) above shall have regard to, in particular,
(a)except in the case of the determination of item T for the financial year beginning on 1st April 1996, the amount of the billing authority’s council tax base determined for item T for the preceding financial year, and
(b)any amount calculated as the billing authority’s council tax base for the financial year in question by the Secretary of State for the purposes of the distribution of revenue support grant under Part V of the Local Government Finance Act 1988(1).
1988 c. 41. Part V is amended by Part II of Schedule 10 to the 1992 Act.