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4.—(1) J (cash Standard Spending Assessment increase) equals K − L.
(2) K is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1999, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988(1).
(3) L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1998, calculated in accordance with the Local Government Finance Report for that year made under that section.
Section 78A was inserted by paragraph 10 of Schedule 10 to the Local Government Finance Act 1992.
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