Notification of council tax base
6.—(1) In relation to the financial year beginning on 1st April 1997, a new authority shall, not later than on 31st December 1996, notify the Residuary Body of the council tax base for its area, calculated in accordance with paragraph (3) or, as the case may be, (4) of regulation 5.
(2) In relation to a financial year beginning on or after 1st April 1998, a new authority shall, within the period beginning on 1st November and ending on 31st December in the financial year preceding that year, notify the Residuary Body of the council tax base for its area, calculated in accordance with paragraph (3) or, as the case may be (4), of regulation 5.