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3. The determination of the relevant quotient for the purposes of section 135 of the 1991 Act shall be made by application of the following formula:
where—
A means the aggregate amount demanded by the precepts issued in respect of the district under section 46(3) of the 1976 Act in respect of the financial year beginning in 1989;
B means the aggregate amount of the estimated penny rate products on the basis of which the amount A was apportioned in pursuance of section 46(1) of the 1976 Act in respect of that financial year;
C means the amount ascertained by dividing the amount A by the council tax base of the district for the financial year beginning in 1993;
D means the aggregate amount of the levies issued by the NRA in respect of the district under the National Rivers Authority (Levies) Regulations 1993 for the financial year in respect of which the drainage charge in question is raised; and
E means the council tax base of the district for the financial year in respect of which that charge is raised.
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