In relation to each year a billing authority must deduct from the payment under paragraph 6(2) of Schedule 7B to the 1988 Act (payment in respect of the central share) the amount it has estimated as the total of the amounts (if any) for the relevant year of qualifying relief specified by paragraphs 2 and 3 of Schedule 2 .

The payment in respect of the central share must be made in the course of the relevant year in accordance with the schedule of instalments.