Application of these regulations where authority calculates basic amounts of council tax for its predecessor areas under the 2008 RegulationsE+W
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) M1 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.
Marginal Citations
M1Section 31B of the Local Government Finance Act 1992 was inserted by section 74 of the Localism Act 2011(c.20).