8. A statement—
(a)of the amount of the precept (if any) issued for the relevant year by each local precepting authority;
(b)where a precept has been anticipated by the billing authority pursuant to regulations under section 41(3) of the 1992 Act, of the amount so anticipated for the relevant year; and
(c)where a body has issued a levy or special levy to the billing authority or to the major precepting authority that was taken into account for the relevant year—
(i)by the billing authority in making its estimate under section 32(2)(a) of the 1992 Act, or
(ii)by the major precepting authority in making its estimate under section 43(2)(a) of the 1992 Act,
(as the case may be), of the amount of the levy or special levy together with information as to whether any of it was treated as special expenses of the authority.