14(1)Section 32 (amount for personal community charges) shall be amended as follows.
(2)The following subsections shall be inserted after subsection (2)—
“(2A)No amount may be set before the earlier of the following—
(a)1 March in the financial year preceding that for which the amount is set;
(b)the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.
(2B)No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.
(2C)A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.”
(3)The following subsections shall be inserted after subsection (5)—
“(6)Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.
(7)For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
(a)in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
(b)in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
(c)in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.”