Search Legislation

The Local Authorities (Calculation of Council Tax Base) Regulations 1992

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Calculation of council tax base for the purposes of a major precepting authority

7.  (1)  For the purposes of item T in section 44(1) and item TP in section 45(3), the council tax base for a billing authority’s area for any financial year shall be calculated in accordance with the rules contained in regulations 3 and 4 or, as the case may be, 5 and, for these purposes, item B in regulation 3 and items C and D in regulation 4 or, as the case may be, items H, I and J in regulation 5 are the amounts determined for those items for the purposes of the calculation required by item T in section 33(1).

(2) For the purposes of item T in section 44(1) and item TP in sections 45(3) and 48(3) and (4), the council tax base for a part of a billing authority’s area for any financial year shall be calculated in accordance with the rules contained in regulation 6 and, for these purposes, where the council tax base for that year for that part of the billing authority’s area has been calculated for the purposes of item TP in section 34(3), items C and D in regulation 4 or, as the case may be, items H, I and J in regulation 5 are the amounts determined for those items for the purposes of the calculation required by item TP in that subsection.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources