Transitional provisionsE+W
27.—(1) In relation to the financial year beginning on 1st April 2012, references in these Regulations to an authority's relevant basic amount of council tax for the financial year preceding the relevant financial year are references to the amount calculated for the authority and that financial year in accordance with section 52ZX of the 1992 Act as modified by paragraph (2) below.
(2) The modifications to section 52ZX of the Local Government Finance Act 1992 mentioned in paragraph (1) are—
(a)in subsection (1), for “section 31B(1) above if section 31A above” substitute “ section 33(1) of this Act as in force before 3rd December 2011, if section 32 of that Act ”,
(b)in subsection (2), for “section 42B(1) above” substitute “ section 44(1) of this Act as in force before 3rd December 2011 ”;
(c)in subsection (3), for “section 42B(1) above if section 42A above” substitute “ section 44(1) of this Act as in force before 3rd December 2011 if section 43 of that Act ”;
(d)in subsection (5)—
(i)in the definition of item R, for “section 49A(4) above” substitute “ section 50(4) of this Act as in force before 3rd December 2011 ”, and
(ii)for the definition of item T substitute—
“T is the amount of the authority's council tax base for the year as calculated in accordance with regulation 6 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 ”;M1
(e)in subsection (6) for “section 49A above” substitute “ section 50 of this Act as in force before 3rd December 2011 ”; and
(f)omit subsections (7) and (8).
(3) In relation to the financial year beginning on 1st April 2011, in regulation 26(3)—
(a)the reference to “section 31A” is to be read as if it were a reference to “section 32”, and
(b)the reference to “section 31B(1)” is to be read as if it were a reference to “section 33(1)”.
Marginal Citations
M1S.I. 1992/612; relevant amending instruments are S.I 2003/3012 and 2003/3181.