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22.—(1) This regulation applies in relation to a predecessor area other than the principal area if one or more special items relate to a part only of that area.
(2) The authority must calculate different basic amounts of council tax—
(a)for any part of the predecessor area to which no special items relate, and
(b)for any part of the area to which one or more special items relate.
(3) The amount calculated under paragraph (2)(a) for a part of the predecessor area must be more than the lower amount for that part.
(4) The amount calculated under paragraph (2)(b) for a part of the predecessor area must be more than the amount calculated by applying the formula—
where—
LA is the lower amount for the part; and
N is the aggregate of the special items that relate to that part.
(5) The amount calculated by applying the formula in paragraph (6) must be less than or equal to the higher amount.
(6) The formula is—
where—
P is the aggregate of the amounts calculated by applying the formula in paragraph (7);
Q is the aggregate of the special items which relate to the predecessor area; and
R is the amount calculated by the authority as its council tax base for the predecessor area.
(7) The formula is—
where—
S is the basic amount of council tax calculated by the authority under paragraph (2) for each part of the predecessor area; and
U is the amount calculated by the authority as its council tax base for that part.
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