Local Government Finance Act 1988

35 Duty to set substituted amounts

(1) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

(2) Each of the following is a relevant authority for the purposes of subsection (1) above—

(a) a county council,

(b) a metropolitan county police authority,

(c) the Northumbria Police Authority,

(d) a metropolitan county fire and civil defence authority,

(e) the London Fire and Civil Defence Authority, and

(f) the Receiver for the Metropolitan Police District.

(3) Any amount set in substitution under subsection (1) above must be set in accordance with sections 32 and 33 above, but applying the following rules—

(a) section 32(2) shall be ignored for this purpose;

(b) the amount must be set by reference to the precept whose issue gives rise to the amount being set;

(c) the amount must be set by reference to any other precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under subsection (6) below;

(d) the amount must be set by reference to any amount calculated by the authority in relation to the year under section 95(4) below since the time mentioned in paragraph (c) above;

(e) subject to paragraphs (b) to (d) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.

(4) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

(5) Any amount set in substitution under subsection (4) above must be set in accordance with sections 32 and 33 above, but applying the following rules—

(a) section 32(2) shall be ignored for this purpose;

(b) the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;

(c) the amount must be set by reference to any precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under subsection (6) below;

(d) subject to paragraphs (b) and (c) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.

(6) Where a special authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then sets a multiplier in substitution under paragraph 10 of Schedule 7 below, it must as soon as is reasonably practicable after setting the multiplier in substitution set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

(7) Any amount set in substitution under subsection (6) above must be set by reference to the multiplier set in substitution and in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose.

(8) In construing subsections (3)(c) and (5)(c) above any precept for which another has been substituted shall be ignored; and in construing subsection (3)(d) above any calculation for which another has been substituted shall be ignored.