Basic formula
1. Subject to paragraphs 2 and 3 below, the appropriate formula is—
where—
R is the relevant population of the charging authority’s area for the year last calculated by the Secretary of State under paragraph 4 of Schedule 12A to the Act and notified to the charging authority in accordance with sub-paragraph (4) of that paragraph;
P is the number of persons, other than those referred to in sub-paragraph (c) below, shown in the charging authority’s register on the relevant day as subject on that day to a personal community charge in respect of a residence in the relevant part of the authority’s area;
PS is the number of persons shown in the charging authority’s register on the relevant day as both subject on that day to a personal community charge in respect of a residence in the relevant part of the authority’s area and undertaking a full-time course of education on that day; and
W and WS have the same meanings as P and PS respectively, with the modification that references in sub-paragraphs (b) and (c) above to the relevant part of an authority’s area shall be construed as references to the authority’s area as a whole.