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.