Explanatory Note

(This note is not part of the Regulations)

Sections 88 and 89 of the Greater London Authority Act 1999 set out how the Greater London Authority is to calculate the amounts of its council tax for the City of London and the remainder of Greater London. Separate calculations are necessary for these two parts of Greater London because the Metropolitan Police Authority is not responsible for the provision of police services in the City of London.

These Regulations, which apply for the financial year beginning on 1st April 2003, prescribe the amounts of redistributed non-domestic rates and specified grants, which the First Secretary of State considers relate to the police and non-police expenditure of the Greater London Authority and functional bodies, which the Greater London Authority must take into account when carrying out the calculations of the amounts of council tax for the two parts of Greater London.