PART 2 Funds and council tax

20 Anticipation of amounts required to discharge functions of charter trustees
1 Section 31A of the 1992 Act (calculation of council tax requirement) has effect in relation to—
(a) a shadow council which, by virtue of regulation 8 of the Local Government (Structural Changes) (Finance) Regulations 2008, is the billing authority for an area for any part of which charter trustees are likely to be established on the reorganisation date; and
(b) the financial year beginning on that date,
as if, notwithstanding subsection (6), it required the authority, in making calculations under that section (whether originally or by way of substitute), to anticipate the amount likely to be required in that financial year for the discharge of the charter trustees’ functions.
2 An amount anticipated as mentioned in paragraph (1) is to be treated for the purposes of section 34 of the 1992 Act (additional calculations where special items relate to part only of an area) as if it were an item mentioned in section 35(1) of that Act (special items for the purposes of section 34) relating to the area for which the charter trustees are to act.
3 Where paragraph (1) applies, section 36A(1) of the 1992 Act (substitute calculations: England) has effect as if after “purpose” there were inserted “and taking into account the modification of that section by regulation 20(1) of the Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018”.