C9C10C11C16C15 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C9

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

C10

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

C11

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

C8C22C23C25 Chapter IV Precepts

Annotations:
Modifications etc. (not altering text)
C8

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)

C22

Pt. 1 Chs. 4, 4ZA: power to modify conferred by 2009 c. 20, s. 107G(3) (as inserted (E.W.) (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(3), 25(2))

C23

Pt. 1 Chs. 4, 4ZA applied (with modifications) (27.4.2017) by The Combined Authorities (Finance) Order 2017 (S.I. 2017/611), arts. 1, 4(1)(2)(a), Sch. (as amended (17.5.2024) by S.I. 2024/652, regs. 1(1), 3(a)(b))

C25

Pt. 1 Ch. 4: power to amend conferred (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 41(3), 255(2)(c) (with s. 247)

Issue of precepts

C1C2C3C4C12C18C20C2441 Issue of precepts by local precepting authorities.

C171

For each financial year a local precepting authority may issue a precept in accordance with this section.

2

A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) F2—

a

in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and

b

in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.

F12A

The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

a

the amounts which may be anticipated by billing authorities in pursuance of the regulations;

b

the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

c

the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.

3

The F3Welsh Ministers may by regulations make provision that a billing authority F4in Wales making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

a

the amounts which may be anticipated by billing authorities in pursuance of the regulations;

b

the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

c

the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.

F53A

A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of Senedd Cymru.

C5C6C7C13C14C19C214

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.