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The Local Government (Structural Changes) (Finance) Regulations 2008

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Different basic amounts of council tax for the predecessor areas

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15.—(1) In order to equalise more equitably the amounts of council tax payable in respect of dwellings situated in the predecessor areas of a reorganised area—

(a)the relevant authority may determine that it will calculate basic amounts of council tax for the predecessor areas in accordance with regulations 16 to 22 for the first year; and

(b)the single-tier council may determine that it will calculate basic amounts of council tax for the principal area and any predecessor areas other than the principal area in accordance with regulations 16 to 22 for any of the following financial years—

(i)the second year,

(ii)the third year,

(iii)the fourth year,

(iv)the fifth year.

(2) But—

(a)a determination may not be made under paragraph (1) for a financial year if the appropriate authority has already made calculations under sections 32 to 36 of the 1992 Act for that year, and

(b)a determination may only be made under paragraph (1)(b) if a determination was made by an appropriate authority under paragraph (1) for the financial year preceding that year.

(3) Any determination under paragraph (1) for a year must be made before 11th March in the financial year preceding that year, but a determination is not invalid merely because it is made after that date.

(4) Regulations 16 to 22 shall apply in relation to a financial year if an appropriate authority has made a determination under paragraph (1) for that year.

(5) Where regulations 16 to 22 apply as mentioned in paragraph (4), the enactments referred to in paragraph (6) shall have effect in relation to a reorganised area with the modifications specified in Schedule 2 to these Regulations.

(6) The enactments are—

(a)the 1992 Act,

(b)the Council Tax Base Regulations, and

(c)the Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992(1).

(1)

S.I. 1992/2904, to which there are amendments not relevant to these Regulations.

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