C4C5C6C8C7 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C4

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C5

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C6

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C3 Chapter IV Precepts

Annotations:
Modifications etc. (not altering text)
C3

Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. I Ch. IV amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. I Ch. IV (ss. 39-52) excluded (1.8.1996) by S.I. 1996/1748, reg. 6(2)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1771, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1772, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1773, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1774, art. 4(3)(b)(i)

Issue of precepts

C1C240 Issue of precepts by major precepting authorities.

1

For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.

2

A precept issued to a billing authority under this section must state—

a

the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with F3—

i

in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

ii

in the case of a precepting authority in Wales, sections 43 to 47 below; and

b

the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.

3

Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with F4—

a

in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

b

in the case of a precepting authority in Wales, sections 43 to 47 below.

4

A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

5

A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

F25A

No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—

a

the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;

b

the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

6

No such precept may be issued to a billing authority F5in Wales before the earlier of the following—

a

the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;

b

the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

7

No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.

8

A purported issue of such a precept, if done in contravention of subsection F6(5A), (6) or (7) above, shall be treated as not having occurred.

F19

Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—

a

in subsection F7(2)(a)(i), for the reference to F8sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

b

in subsection F9(3)(a), for the reference to F10sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

c

in subsection F11(5A), for the reference to item T in section F1242B(1) below there shall be substituted a reference to item T in section 88(2) of the Greater London Authority Act 1999; and

d

also in subsection F13(5A), for the reference to item TP in section 45(3) below there shall be substituted a reference to item TP2 in section 89(4) of that Act.

10

In this section, “the appropriate Greater London provisions” means—

a

sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

b

in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.