26Each local authority shall, in respect of the financial year 1993-94 and each subsequent financial year, and before such date as may be prescribed in relation to each of those years, prepare a statement, to be known as a tariff of charges, indicating—
(a)the basis upon which they have apportioned their estimated expenditure under paragraph 2 above as between—
(i)the direct charges,
(ii)the council water charge, and
(iii)the non-domestic water rate;
(b)the amount determined or set by them in respect of that year as—
(i)the rate or rates of the direct charges under paragraph 5 above,
(ii)the council water charge under paragraph 9 above, and
(iii)the non-domestic water rate under section 40 of the 1980 Act;
(c)the basis upon which they have apportioned their estimated expenditure for that year under paragraph 14 above as between—
(i)the council tax, and
(ii)the non-domestic sewerage rate; and
(d)the amount determined by them for that year as the non-domestic sewerage rate.