The Local Government (Structural Changes) (Finance) Regulations 2008 No. 3022

SCHEDULE 2 CALCULATION OF COUNCIL TAX: MODIFICATIONS TO THE LOCAL GOVERNMENT FINANCE ACT 1992 AND CERTAIN SECONDARY LEGISLATION

The Local Government Finance Act 1992

Section 52I of the Local Government Finance Act 1992

6.  In section 52I (duty of a designated billing authority)—

(a) in subsection (1), for “32 to 36 above” substitute “32 and 36 above and Part 4 of the 2008 Regulations”;

(b) in subsection (2)(b), for “section 33(1) or 34(2) or (3) above” substitute “Part 4 of the 2008 Regulations”; and

(c) for subsection (4) substitute—

“(4) In making the substitute calculations, the billing authority must use any amount determined in the previous calculations—

(a) for item P or T in section 33(1), and

(b) as the council tax base for any part of the authority’s area.”.