Determination of council tax base for the purposes of a local precepting authority10A

1

Item T in section 52ZX(5) shall, in a case where a billing authority fails to notify its calculation for a financial year to the local precepting authority concerned within the period prescribed in regulation 8, be determined by the local precepting authority in the following manner.

2

Item T shall be determined in accordance with the rules contained in regulation 6 on the basis of all the information available to the local precepting authority but, for this purpose, the relevant day in respect of a financial year is the day on which the authority calculates the relevant amount for the year for the purposes of the determination.

3

The local precepting authority shall, in particular, have regard to any amount calculated for the preceding financial year by the billing authority—

a

as item TP in section 34(3) for the part of its area falling within the local precepting authority’s area, or

b

as item T in section 52ZX(5).