Part III Financial Provisions

Chapter I Council Tax

Calculation of tax payable

92 Calculation of tax for different valuation bands.

(1)

Section 47 of the M1Local Government Finance Act 1992 (calculation of tax for different valuation bands) shall be amended as follows.

(2)

After subsection (1) (which contains a formula and definitions of the terms used in the formula) there shall be inserted—

“(1A)

Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—

“A is the amount calculated (or last calculated) by the Greater London Authority for that year under section 88(2) of the Greater London Authority Act 1999 or, where section 89 of that Act applies, the amount calculated (or last calculated) by it for that year under subsection (3) of that section in relation to that category of dwellings; ”.”

(3)

After subsection (2) there shall be inserted—

“(3)

Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999”.