http://www.legislation.gov.uk/uksi/2004/243/regulation/3/made
The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004
Local government
Council tax
King's Printer of Acts of Parliament
2015-05-22
LOCAL GOVERNMENT, ENGLAND;FINANCE
Sections 32 and 43 of the Local Government Finance Act 1992 (“the 1992 Act”) set out respectively how a billing authority and a major precepting authority other than the Greater London Authority (“GLA”) are to calculate their budget requirements for a financial year, and sections 33 and 44 of that Act set out respectively how a billing authority and such a major precepting authority are to calculate the basic amount of their council tax. For the Greater London Authority, the budget requirement is calculated under section 85 of the Greater London Authority Act 1999 (“the 1999 Act”), the basic amount of council tax (for services funded by the GLA other than the Metropolitan Police Authority) is calculated under section 88 of that Act and the additional amount of council tax in respect of the Metropolitan Police Authority is calculated under section 89 of that Act.
Basic amount of council tax (billing authorities) – calculation3
Section 33(1) of the 1992 Act8 has effect as if the words “or relevant special grant” in item P were omitted.