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12. If an authority’s relevant basic amount of council tax is excessive(1), a footnote to the precept or amount mentioned in (as the case may be) paragraph 8, 9 or 10(b) stating—
(a)that fact,
(b)that a referendum must be held in accordance with the Act, and
(c)that information regarding the referendum will be provided in due course.
An authority’s relevant basic amount of council tax is excessive for a year if the authority makes a determination to that effect under section 52ZB of the Act. Section 52ZB was inserted into the Act by Schedule 5 to the Localism Act 2011.