As soon as is reasonably practicable after the distributable amount for a chargeable financial year has been arrived at, the Secretary of State shall calculate how much of it he proposes to pay to county councils (the county share for the year) and how much of it he proposes to pay to district councils (the district share for the year).

The calculation shall be made in accordance with the basis of division for the time being effective (as regards the year) under paragraph 15 below.

In the revenue support grant report for the year the Secretary of State shall specify the county and district shares.