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2.—(1) The amount calculated in accordance with the formula—
G - H
where—
G is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day and any day in a preceding year which have not been taken into account in a calculation for a preceding year;
H is the total of any such amounts which have been taken into account in a calculation for a preceding year but which—
would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
have not been taken into account for the purposes of this item in a calculation for a preceding year.
(2) For the purposes of paragraph (1) above, any determination under section 47 of the Act or reduction or remission under section 49 of the Act shall be ignored(1).
Sections 47 and 49 of the Act were amended by the Local Government and Housing Act 1989, Schedule 5, paragraphs 26 and 29 respectively and by the Local Government Finance Act 1992, Schedule 13, paragraphs 65 and 66 respectively.
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