- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
26.—(1) Where the authority calculates basic amounts of council tax for its predecessor areas for a financial year under Part 4 of the 2008 Regulations, references in regulation 4 and in Schedule 1 to the authority’s relevant basic amount of council tax for a financial year are to be read as references to the authority’s uniform amount of tax for that year.
(2) Where an authority calculates basic amounts of council tax for its predecessor areas for the relevant financial year under Part 4 of the 2008 Regulations—
(a)the notice published under paragraph (2) of regulation 4 must also include an explanation—
(i)that the authority has calculated basic amounts of council tax for its predecessor areas under Part 4 of the 2008 Regulations; and
(ii)that information about the amounts applicable to each predecessor area will be included in the statement the authority is required to publish under regulation 7(1),
(b)the references to sections 31B, 34 and 36 in regulation 7(1) are to be read as a references to those sections as modified by paragraphs 2 to 4 of Schedule 2 to the 2008 Regulations.
(3) In this regulation—
“uniform amount of council tax” means the amount that would be calculated for the authority’s area and the year under section 31B(1)(1) of the 1992 Act as modified by paragraph 2 of Schedule 2 to the 2008 Regulations if section 31A did not require or permit it to take into account the amounts mentioned in section 52ZX(1)(a) and (b);
“predecessor area” has the meaning given in regulation 12(1) of the 2008 Regulations.
Section 31B of the Local Government Finance Act 1992 was inserted by section 74 of the Localism Act 2011(c.20).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: