4. In relation to an amount taken into account for the purposes of section 32(2)(a) of the 1992 Act by virtue of regulation 3(2), Chapter 3 of Part 1 of the 1992 Act (setting of council tax) shall have effect as if the amount were an item mentioned in section 35(1) of the 1992 Act (special items for purposes of section 34) which related to a part of the area of the prospective billing authority.