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

Supply of information to billing authorities

3.—(1) In relation to each financial year (“the year”) a major precepting authority shall supply to a billing authority to which it has the power to issue a precept the information prescribed in paragraph (2) within the period prescribed for that information in paragraph (3).

(2) The information is—

(a) where part of the billing authority’s area falls within the area of the major precepting authority, the boundaries of that part;

(b) the boundaries of the part or parts, if any, of the billing authority’s area to which it appears likely to the major precepting authority that one or more special items will relate for the year; and

(c) the amounts, if any, which are determined by the major precepting authority in accordance with regulation 9 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992(1) for item T in section 33(1) of the Act and item B in regulation 3 of those Regulations for the billing authority for the year.

(3) The period is—

(a) for the information prescribed in paragraph (2)(a) and (b), in relation to the financial year beginning on 1st April 1993, the period beginning on the day after these Regulations come into force and ending on 31st December 1992;

(b) for the information prescribed in paragraph (2)(a) and (b), in relation to a financial year beginning on or after 1st April 1994—

(i) in the case of an English major precepting authority, the period beginning on 1st December and ending on 31st December in the preceding financial year; and

(ii) in the case of a Welsh major precepting authority, the period beginning on 1st November and ending on 30th November in the preceding financial year; and

(c) for the information prescribed in paragraph (2)(c), a period of three working days beginning with the day on which the determination is made.

(1)

S.I. 1992/612, amended by S.I. 1992/1742.