C17C18C19C25C24 Part I Council Tax: England and Wales
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4
Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7
C16C22C23C25C24C38C44 Chapter III Setting of Council Tax
Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)
Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)
Pt. 1 Ch. 3 (ss. 30-38) applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art. 3(3)
Pt. 1 Ch. 3 (ss. 30-38) excluded (E.) (1.8.1995) by S.I. 1995/1748, reg. 6(1)
Pt. 1 Ch. 3 amended (28.11.1994) by S.I. 1994/2825, reg. 49
Pt. 1 Ch. 3 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(4)
Pt. 1 Ch. 3 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(4)
Pt. 1 Ch. 3 modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 4
Pt. 1 Ch. 3 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(4)
Pt. 1 Ch. 3 modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(4)
The requisite calculations
C4531AC44F46Calculation of council tax requirement by authorities in England
1
In relation to each financial year a billing authority in England must make the calculations required by this section.
2
The authority must calculate the aggregate of—
a
the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,
b
such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
c
the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure,
d
such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for,
F64da
any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with regulations under section 97(2B) of the 1988 Act,
e
any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of the 1988 Act, and
f
any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.
3
The authority must calculate the aggregate of—
a
the income which it estimates will accrue to it in the year and which it will credit to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,
F65aa
any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with regulations under section 97(2A) of the 1988 Act,
b
any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act,
c
any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and will be credited to a revenue account for the year, and
d
the amount of the financial reserves which the authority estimates it will use in order to provide for the items mentioned in subsection (2)(a), (b), (e) and (f) above.
4
If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.
5
In making the calculation under subsection (2) above the authority must ignoreF67—
a
payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fundF68, and
b
subject to paragraphs (da), (e) and (f) of subsection (2) above, sums which have been or are to be transferred from its general fund to its collection fund.
6
In estimating under subsection (2)(a) above the authority must take into account—
a
the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and
b
the amount of any precept issued to it for the year by a local precepting authority and the amount of any levy or special levy issued to it for the year.
7
But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.
8
For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—
a
that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—
i
sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and
ii
sums which will be transferred as regards the year from its collection fund to its general fund, and
b
that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.
9
In making the calculation under subsection (3) above the authority must ignore—
a
payments which must be made into its collection fund under section 90(1) of the 1988 Act or to a trust fund, and
b
subject to paragraphs F66(aa), (b) and (c) of subsection (3) above, sums which have been or are to be transferred from its collection fund to its general fund.
10
The Secretary of State may by regulations do either or both of the following—
a
alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
b
alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (9) above, or any of them, or by adding other provisions, or by a combination of those methods).
11
Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.
12
This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
13
In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.
31BC44Calculation of basic amount of tax by authorities in England
1
In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula—
where—
R is the amount calculated (or last calculated) by the authority under section 31A(4) above as its council tax requirement for the year;
T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.
2
Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 31A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.
3
The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority must make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
4
Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.
5
The Secretary of State may by regulations do either or both of the following—
a
alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);
b
provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
C39C43C44C40C4832C44 Calculation of budget requirement F45by authorities in Wales.
1
In relation to each financial year a billing authority F38in Wales shall make the calculations required by this section.
2
The authority must calculate the aggregate of—
F52a
the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;
F53aa
the expenditure that the authority estimates it will incur in the year in making repayments of—
i
grant paid to it by the Secretary of State or the Welsh Ministers, or
ii
amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;
b
such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
c
the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; F30and
d
such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; F49...
F31e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F542A
The expenditure mentioned in subsection (2)(a) does not include expenditure which the authority estimates it will charge to a BID Revenue Account.
3
The authority must calculate the aggregate of—
a
the sums which it estimates will be payable for the year into its F34... F2council fund and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, F55BID levy or financial contribution made under section 43 of the Local Government Act 2003, revenue support grant, F56its council tax reduction scheme, additional grant F3or F57special grantF35...;;
F58aa
the sums that it estimates will be payable to it for an earlier financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant, or
iii
additional grant;
F32b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) F33and (b) of subsection (2) above.
F43A
4
If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.
F395
In making the calculation under subsection (2) above the authority must ignore—
a
payments which must be met from a trust fund;
b
payments to be made to the F50Welsh Ministers under paragraph 5 of Schedule 8 to the 1988 Act or regulations made under paragraph 5(15) of that Schedule;
c
payments to be made in respect of the amount of any precept issued by a major precepting authority under Part 1 of this Act (but not payments to be so made in respect of interest on such an amount); and
d
payments to be made to another person in repaying, under regulations under the 1988 Act or Part 1 of this Act, excess receipts by way of non-domestic rates or council tax.
6
In estimating under subsection (2)(a) above the authority shall take into account—
a
the amount of any precept issued to it for the year by a local precepting authority; and
b
the amount of any levy or special levy issued to it for the year;
but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.
F66A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—
a
that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—
i
F41ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
F428
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F428A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F428B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
The F43Welsh Ministers may by regulations do one or both of the following—
a
alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
b
alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to F44(7) above, or any of them, or by adding other provisions, or by a combination of those methods).
F699A
A statutory instrument containing regulations under subsection (9) is subject to annulment in pursuance of a resolution of Senedd Cymru.
10
Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.
F111
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5912
In this section and section 33—
a
references to sums payable for a financial year in respect of redistributed non-domestic rates are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act relating to the authority (including as amended by a report under paragraph 13 of Schedule 8 to that Act);
b
references to sums payable for a financial year in respect of revenue support grant are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act (including as amended by a report under section 84L of that Act);
c
references to sums payable for a financial year in respect of an authority’s council tax reduction scheme are to sums payable by the Welsh Ministers under section 31 of the Local Government Act 2003 in respect of a scheme which applies in accordance with regulations under section 13A or in default in accordance with regulations under section 13A of, and paragraph 6 of Schedule 1B;
d
references to sums payable for a financial year in respect of additional grant are to sums so payable in accordance with a report for the year under section 86A of the 1988 Act; and
e
references to sums payable for a financial year in respect of special grant are to sums payable in the year in accordance with a special grant report under section 88C of the 1988 Act.
F6012A
“BID levy” and “BID Revenue Account” have the meaning given in Part 4 of the Local Government Act 2003.
C1C2C25C26C2433C25C24C44Calculation of basic amount of tax F48by authorities in Wales.
C3C4C5C20C21C32C33C34C35C36C37C411
In relation to each financial year a billing authority F23in Wales shall calculate the basic amount of its council tax by applying the formula—
where—
R is the amount calculated (or last calculated) by the authority under section 32(4) above as its budget requirement for the year;
P is the aggregate of the sums which the authority estimates will be payable for the year into its F24...F8 council fund in respect of redistributed non-domestic rates, revenue support grant, F61its council tax reduction scheme, additional grant F9or F62special grantF25...;;
T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.
F631A
In this section, references to sums payable for a financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant,
iii
an authority’s council tax reduction scheme,
iv
additional grant, and
v
special grant,
are to be construed in accordance with section 32(12).
2
Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 32 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.
F22C63
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F223A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F103B
F26... the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by the amount calculated in accordance with the following formula—
J is the F27authority's estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief);
K is the F27authority's estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability);
L is the F27authority's estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.
F11F123C
In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–
where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;
B is the proportion of council tax benefit prescribed for the authority for the year.
F11F123D
E is to be calculated by applying the formula–
where–R has the same meaning as in subsection (1) above;
LP is the aggregate of the precepts for the year–
(a)issued to the council by local precepting authorities; or
(b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above;
BX is the guideline budget requirement prescribed for the authority for the year.
B has the same meaning as in subsection (3C) above.
4
Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above F28... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.
5
The F29Welsh Ministers shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
F705A
A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.
6
Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
C7C8C25C27C24C30C4634C25C24C44 Additional calculations where special items relate to part only of area.
1
This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.
2
The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—
where—
B is the amount calculated (or last calculated) by the authority under F17section 31B(1) above or section 33(1) above as the basic amount of its council tax;
A is the aggregate amount of all special items;
T is the amount determined for item T F18in section 31B(1) above or in section 33(1) above.
3
The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—
where—
S is (in each case) the amount of the special item;
TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.
4
The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
F515
Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.
C9C1035C44 Special items for purposes of section 34.
1
The items referred to in section 34(1) above are—
a
any precept issued to or anticipated by the authority which is or is believed to be applicable to a part of its area and was taken into account by it in making the calculation (or last calculation) in relation to the year under F19section 31A(2) above or section 32(2) above; and
b
any expenses of the authority which are its special expenses and were taken into account by it in making that calculation.
2
For the purposes of subsection (1) above—
C11a
provided a resolution of a billing authority to the following effect is in force, the expenses of meeting a levy or special levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;
b
any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which arise out of its possession of property held in trust for a part of its area, are its special expenses;
c
any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part;
d
any expenses incurred by a billing authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses unless a resolution of the authority to the contrary effect is in force; and
e
provided a resolution of a billing authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.
3
The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—
a
no such resolution may be made unless the body mentioned in subsection (2)(e) above is one in relation to which the billing authority has made under subsection (2)(a) above a resolution which is in force;
b
the resolution under subsection (2)(e) above may not be made so as to be in force at any time when that under subsection (2)(a) above is not in force;
c
the fact that the resolution under subsection (2)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to all the expenses concerned; and
d
the fact that the resolution under subsection (2)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to part, or any particular part, of the expenses concerned.
F134
Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—
"
any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;
c
any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—
i
relate to another part of its area; and
ii
are to be met out of property held in trust for that part;
are its special expenses;".
5
Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—
F14a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15c
a National Park authority in relation to a National Park in Wales.
C12C13C25C28C2436C25C24C44 Calculation of tax for different valuation bands.
1
The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—
where—
A is the amount calculated (or last calculated) by the billing authority for that year under F20section 31B(1) above or section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;
N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;
D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.
2
Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.
36AC44F47Substitute calculations: England
C42C471
An authority in England which has made calculations in accordance with sections 31A, 31B and 34 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 31A(11) above for this purpose.
2
None of the substitute calculations shall have any effect if—
a
the amount calculated under section 31A(4) above, or any amount calculated under section 31B(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations, or
b
the billing authority fails to comply with subsection (3) below in making the substitute calculations.
3
In making substitute calculations under section 31B(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item T in section 31B(1) above or item TP in section 34(3) above.
4
For the purposes of subsection (2)(a) above, one negative amount is to be taken to exceed another if it is closer to nil (so that minus £1 is to be taken to exceed minus £2).
5
Subsections (2) and (3) above do not apply if the previous calculations have been quashed because of a failure to comply with sections 31A, 31B and 34 to 36 above in making the calculations.
C14C15C25C29C2437C25C24C44 Substitute calculations.
C311
An authority F21in Wales which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.
2
None of the substitute calculations shall have any effect if—
a
the amount calculated under section 32(4) above, or any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or
b
the billing authority fails to comply with subsection (3) below in making the substitute calculations.
3
In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.
4
For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).
5
For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—
a
it estimates will be payable for the year into its general fund F16or (as the case may be) council fund in respect of additional grant; and
b
was not taken into account by it in making those calculations.
6
Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).