1 March in the financial year preceding that for which the amount is set;

the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.

any precept issued to the authority for the year,

the authority’s estimate of the aggregate of the payments to be met from its collection fund in the year under section 90(2)(b) to (g) below or section 90(4)(b) and (c) below (as the case may be),

the amount calculated (or last calculated) by the authority in relation to the year under section 95(4) below, and

the authority’s estimate of the amount to be transferred from its collection fund in the year under section 98(4) below.

in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;

in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;

in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.

any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and

any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.

provided a resolution of a charging authority to the following effect is in force, F4the expenses of meeting a levy or special levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses,

any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,

any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part, . . . F5

any expenses incurred by a charging authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses provided a resolution of the authority to that effect is in force F6; and

provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;

the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;

the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;

the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.

a personal community charge arising in respect of a residence contained in the part;

a standard community charge arising in respect of a building, self-contained part of a building F8. . . contained in the part;

a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.

must be made in writing;

may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;

may specify (as the extent concerned) an amount in relation to a particular item;

may relate to one item or to a number of items;

may contain different provision as to different items;

may be amended or revoked by other directions under subsection (7) above.

must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and

if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.

a county council,

a metropolitan county police authority,

the Northumbria Police Authority,

a metropolitan county fire and civil defence authority,

the London Fire and Civil Defence Authority, and

the Receiver for the Metropolitan Police District.

section 32(2) shall be ignored for this purpose;

the amount must be set by reference to the precept whose issue gives rise to the amount being set;

the amount must be set by reference to any F11qualifying precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above F12or under this sectionF13or under subsection (6) below;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;

subject to paragraphs (b) to F16(da) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.

section 32(2) shall be ignored for this purpose;

the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;

the amount must be set by reference to any F18qualifyingprecept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above F19or under this sectionF20or under subsection (6) below;

the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;

subject to paragraphs (b) F22to (ca) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.

the standard formula (set out in subsection (5C) below) in a case where the charging authority referred to in subsection (4) above is not a special authority, or

the special formula (set out in subsection (5D) below) in a case where the charging authority referred to in subsection (4) above is a special authority.

A is the amount for which the amount is required to be set in substitution under section 35(1) above;

B is the amount of the precept for which the precept issued under section 107(2) below is substituted;

C is the amount of the precept issued under section 107(2) below;

D is the relevant population, for the financial year mentioned in section 35(1) above, of the area of the charging authority there referred to.

A is the amount for which the amount is required to be set in substitution under section 35(4) above;

B is the amount calculated under section 95(4) below and for which an amount is substituted in making the substitute calculations under section 107(1) below;

C is the amount calculated under section 95(4) below in making the substitute calculations under section 107(1) below;

D is the relevant population, for the financial year mentioned in section 35(4) above, of the area of the charging authority there referred to;

E is such number, falling between nil and one and expressed as a decimal, as the Secretary of State specifies by order for the purposes of this paragraph and for the special authority and the financial year concerned.

section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies,

apart from this section, any amount set in substitution under section 35(1) would be greater than the amount for which it is required to be substituted, and

subsection (3) below does not prevent subsection (2) below applying.

any amount set in substitution under section 35(1) shall be no greater than the amount for which it is required to be substituted, and

section 35(3) shall have effect subject to paragraph (a) above.

an original precept, or

a precept issued in substitution for one quashed because of a failure to fulfil section 68(3) or 69(3) or (4) below.

section 35(4) above applies in the case of a charging authority in circumstances where section 35(5) applies,

apart from this section, any amount set in substitution under section 35(4) would be greater than the amount for which it is required to be substituted, and

subsection (6) below does not prevent subsection (5) below applying.

any amount set in substitution under section 35(4) shall be no greater than the amount for which it is required to be substituted, and

section 35(5) shall have effect subject to paragraph (a) above.

a charging authority discharges at any time a duty under a relevant provision, and

at that time it is subject to one or more undischarged duties under the relevant provisions.

sections 10(3) and (5), 12(3) and 14(4) above;

sections 36(1) and 39(1) below;

any provision of regulations under this or any other Act.

it shall be repaid if the person by whom it was paid so requires;

in any other case it shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any community charge of the authority.

taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),

leaving out of account any amount to which section 35C(4) above applies, and

taking the amount remaining or (if more than one remains) the last to be set.

in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;

in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;

in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.

if subsection (3) above does not apply, or no amount was included under it, the precept shall be treated as not having been issued,

if an amount was included under subsection (3) above, and it is equal to or less than the amount of the precept, the amount of the precept shall be treated as equal to the amount included, and

if an amount was included under subsection (3) above, and it exceeds the amount of the precept, the amount of the precept shall be treated as equal to its actual amount.

the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and

among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.

the use to which properties are put or are intended to be put;

whether properties are occupied;

the period for which properties have been unoccupied;

the circumstances, other than financial circumstances, of persons subject to standard community charges;

the capacity in which persons are subject to standard community charges;

whether properties fall within a class prescribed in regulations under this section.

the periods for which unoccupied properties have previously been occupied;

the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;

in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.

the physical characteristics of properties;

the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;

the circumstances of persons subject to standard community charges.