Local Government Finance Act 1988

10 Contributions: interpretation of formula

(1) This section applies for the purposes of section 9 above.

(2) In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

(3) In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

(4) B is the number of days in the financial year.

(5) In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.

(6) For the purposes of subsections (2) and (3) above the Secretary of State may make regulations containing rules—

(a) for treating a building as contained in an authority’s area if part only falls within the area;

(b) for ascertaining what part of an authority’s area contains a building (whether contained in the area in fact or by virtue of the regulations).