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21.—(1) This regulation applies in relation to a predecessor area other than the principal area if one or more special items relate to the whole of that area.
(2) The basic amount of council tax for the area—
(a)must be more than the amount calculated by applying the formula in paragraph (3); and
(b)may be more than the higher amount, but only by an amount that is less than or equal to the aggregate of the special items that relate to the area.
(3) The formula is—
LA is the lower amount for the predecessor area; and
M is the aggregate of the special items that relate to that area.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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