PART 4EQUALISATION OF COUNCIL TAX

CHAPTER 3CALCULATION OF BASIC AMOUNT OF COUNCIL TAX: PRINCIPAL AREA

Calculation of basic amount of council tax for principal area: special items relating to part only of the principal area18

1

This regulation applies in relation to the principal area if one or more special items relate to a part only of that area.

2

The appropriate authority must calculate different basic amounts of council tax—

a

for any part of the principal area to which no special items relate, and

b

for any part of that area to which one or more special items relate.

3

The amount calculated under paragraph (2) for each part of the principal area must be more than the uniform amount of council tax.