SCHEDULES

SCHEDULE 7Council tax: minor and consequential amendments

Local Government Finance Act 1992 (c. 14)

17I1

1

Section 40 (issue of precepts by major precepting authorities) is amended as follows.

2

In subsection (2)(a) for “sections 43 to 47 below;” substitute

—

i

in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

ii

in the case of a precepting authority in Wales, sections 43 to 47 below;

3

In subsection (3) for “sections 43 to 47 below” substitute

—

a

in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

b

in the case of a precepting authority in Wales, sections 43 to 47 below.

4

After subsection (5) insert—

5A

No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—

a

the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;

b

the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

5

In subsection (6) after the first “authority” insert “ in Wales ”.

6

In subsection (8) after “subsection” insert “ (5A), ”.

7

In subsection (9)—

a

in paragraph (a)—

i

for “(2)(a)” substitute “ (2)(a)(i) ”, and

ii

for “43 to 47” substitute “ sections 42A, 42B and 45 to 47 ”,

b

in paragraph (b)—

i

for “(3)” substitute “ (3)(a) ”, and

ii

for “43 to 47” substitute “ sections 42A, 42B and 45 to 47 ”,

c

in paragraph (c)—

i

for “(6)” substitute “ (5A) ”, and

ii

for “44(1)” substitute “ 42B(1) ”, and

d

in paragraph (d) for “(6)” substitute “ (5A) ”.