Transitional provisions: council tax3
1
In relation to the financial year beginning on 1st April 2012, the reference in section 52ZC(3)(b) of the Local Government Finance Act 19923 to an authority’s relevant basic amount of council for the financial year immediately preceding the year under consideration is a reference to the amount calculated for the authority and that financial year in accordance with section 52ZX of that Act4 as modified by paragraph (2) below.
2
The modifications to section 52ZX of the Local Government Finance Act 1992 mentioned in paragraph (1) are—
a
in subsection (1), for “section 31B(1) above if section 31A above” substitute “section 33(1) of the Local Government Finance Act 1992 if section 32 of that Act”,
b
in subsection (2), for “section 42B(1) above” substitute “section 44(1) of the Local Government Finance Act 1992”;
c
in subsection (3), for “section 42B(1) above if section 42A above” substitute “section 44(1) of the Local Government Finance Act 1992 if section 43 of that Act”;
d
in subsection (5)—
i
in the definition of item R, for “section 49A(4) above” substitute “section 50(4) of the Local Government Finance Act 1992”, and
ii
for the definition of item T substitute—
T is the amount of the authority’s council tax base for the year as calculated in accordance with regulation 6 of the Local Authorities (Calculation of Council Tax Base) Regulations 19925
e
in subsection (6) for “section 49A above” substitute “section 50 of the Local Government Finance Act 1992”; and
f
omit subsections (7) and (8).