http://www.legislation.gov.uk/uksi/1992/2904/introduction/made

The Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992

Tax

King's Printer of Acts of Parliament

2016-04-19

COUNCIL TAX, ENGLAND AND WALES

These Regulations prescribe information which major precepting authorities are required to supply to billing authorities and which billing authorities are required to supply to local precepting authorities in connection with the calculation of the council tax base, which is an amount required by the Local Government Finance Act 1992 to be used in the calculation of the council tax and precepts.