8.—(1) This regulation applies where the expenses to be met by levies are required by regulation 7 to be borne in the relevant proportion, and for the purposes of this regulation, a notifying authority, in relation to a levying body, is a billing authority—
(a)which is a council concerned; or
(b)to which a county council which is a council concerned has power to issue a precept.
(2) A notifying authority shall, within the period—
(a)in the financial year commencing on 1st April 1992, beginning on 1st December and ending on 31st January, and
(b)in each succeeding year, beginning on 1st December and ending on 31st January,
inform a levying body of the council tax base, determined in accordance with paragraphs (10) and (11) of Regulation 7, for its area, or (as the case may require) the part or parts of its area in respect of which a levy will be issued or it anticipates that a levy will be issued in the immediately following financial year.