SCHEDULES
SCHEDULE 7Council tax: minor and consequential amendments
17Local Government Finance Act 1992 (c. 14)
1
Section 40 (issue of precepts by major precepting authorities) is amended as follows.
2
In subsection (2)(a) for “sections 43 to 47 below;” substitute
—
i
in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
ii
in the case of a precepting authority in Wales, sections 43 to 47 below;
3
In subsection (3) for “sections 43 to 47 below” substitute
—
a
in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
b
in the case of a precepting authority in Wales, sections 43 to 47 below.
4
After subsection (5) insert—
5A
No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—
a
the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;
b
the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.
5
In subsection (6) after the first “authority” insert “in Wales”.
6
In subsection (8) after “subsection” insert “(5A),”.
7
In subsection (9)—
a
in paragraph (a)—
i
for “(2)(a)” substitute “(2)(a)(i)”, and
ii
for “43 to 47” substitute “sections 42A, 42B and 45 to 47”,
b
in paragraph (b)—
i
for “(3)” substitute “(3)(a)”, and
ii
for “43 to 47” substitute “sections 42A, 42B and 45 to 47”,
c
in paragraph (c)—
i
for “(6)” substitute “(5A)”, and
ii
for “44(1)” substitute “42B(1)”, and
d
in paragraph (d) for “(6)” substitute “(5A)”.