Localism Act 2011

Local Government Finance Act 1992 (c. 14)

26 (1) Section 49 (substitute calculations) is amended as follows.

(2) In subsection (1) before paragraph (a) insert—

“(za) sections 42A, 42B and 45 to 48 above (originally or by way of substitute),”.

(3) In subsection (1A) before paragraph (a) insert—

“(za) in a case falling within paragraph (za), the provisions specified in that paragraph;”.

(4) In subsection (2)—

(a) before paragraph (a) insert—

“(za) in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or”,

(b) in paragraph (a) for “other than the Greater London Authority” substitute “in Wales”,

(c) in paragraph (aa)(i) for “budget” substitute “council tax”, and

(d) in paragraph (b) for “subsection (3) or (3A) below” substitute “whichever of subsections (2A), (3) and (3A) below is applicable to it”.

(5) After that subsection insert—

“(2A) In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.”

(6) In subsection (3) for “the authority” substitute “an authority in Wales”.

(7) In subsection (3A)—

(a) for “authority” substitute “Greater London Authority”, and

(b) omit “P1 or” and “item P2 or”.

(8) Omit subsections (4A) to (4C).

(9) Before subsection (5) insert—

“(4D) Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.”