30Amounts for different categories of dwellings
(1)For each financial year and each category of dwellings in its area, a billing authority shall, in accordance with subsection (2) below, set an amount of council tax.
(2)An amount so set shall be calculated by taking the aggregate of—
(a)the amount which, in relation to the year and the category of dwellings, has been calculated (or last calculated) by the authority in accordance with sections 32 to 36 below; and
(b)any amounts which, in relation to the year and the category of dwellings, have been calculated in accordance with sections 43 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities.
(3)Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.
(4)Dwellings fall within different categories for the purposes of subsections (1) and (2) above according as different calculations have been made in relation to them in accordance with sections 32 to 36 below or sections 43 to 47 below or both.
(5)A billing authority shall assume for the purposes of subsections (1) and (2) above that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.
(6)Any amount must be set before 11th March in the financial year preceding that for which it is set, but is not invalid merely because it is set on or after that date.
(7)No amount may be set before the earlier of the following—
(a)1st 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 (otherwise than by way of substitute) by a major precepting authority for the financial year for which the amount is set.
(8)No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.
(9)A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.