3A

In a case where the precept mentioned in subsection (1) above is issued under section 107(2) below, subsection (3) above shall not apply but subsection (3B) below shall apply.

3B

In such a case, any amount set in substitution under subsection (1) above must be set in accordance (and only in accordance) with the formula—

$A-\frac{(B-C)}{D}$

where A, B, C and D have the meanings given by section 35A below.

5A

In a case where the substitute calculations mentioned in subsection (4) above are made under section 107(1) below, subsection (5) above shall not apply but subsection (5B) below shall apply.

5B

In such a case, any amount set in substitution under subsection (4) above must be set in accordance (and only in accordance) with—

a

the standard formula (set out in subsection (5C) below) in a case where the charging authority referred to in subsection (4) above is not a special authority, or

b

the special formula (set out in subsection (5D) below) in a case where the charging authority referred to in subsection (4) above is a special authority.

5C

The standard formula is—

$A-\frac{(B-C)}{D}$

where A, B, C and D have the meanings given by section 35A below.

5D

The special formula is—

$A-\frac{\left(\right(B-C)\times E)}{D}$

where A, B, C, D and E have the meanings given by section 35A below.

5E

For the purposes of subsections (3)(c) and (5)(c) above a qualifying precept is a precept issued by a precepting authority which is not a relevant authority within the meaning given by subsection (2) above.