8.—(1) This regulation applies for the purposes of item T in sections 33(1) and 44(1) and item TP in sections 45(3) and 48(3) and (4), in relation to calculations by a billing authority or, as the case may be, a major precepting authority.
(2) Subject to paragraph (3) below, the period beginning on 1st November and ending on 31st December in the financial year preceding that for which the calculation of the council tax base is made is hereby prescribed for the purposes referred to in paragraph (1) above.
(3) In relation to calculations for the financial year beginning on 1st April 1996, the period beginning on 15th November 1995 and ending on 31st December 1995 is hereby prescribed for the purposes referred to in paragraph (1) above.