7.—(1) This regulation applies where, in consequence of an order under Part IV of the Local Government Act 1972(1) (changes in local government areas), an amount of council tax falls to be paid as regards a qualifying dwelling to an authority (“the new authority”) other than the one to which amounts fell to be so paid before the coming into force of the order (“the old authority”).
(2) Where this regulation applies, in the application of the relevant formula—
(a)the amount “A” is the amount calculated by reference to the new authority; and
(b)the amount “B” is the amount calculated by reference to the old authority.
(3) Paragraph (2) applies only in relation to the day on which an amount first falls to be paid to the new authority and later days.