http://www.legislation.gov.uk/wsi/2004/451/contents/made

The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2004

Council tax

Tax

King's Printer of Acts of Parliament

2017-11-16

COUNCIL TAX, WALES

Sections 43 and 44 of the Local Government Finance Act 1992 (“the 1992 Act”) prescribe the rules according to which major precepting authorities must calculate their budget requirements and the basic amount of their council tax for each financial year. In making these calculations, authorities must take into account certain sums which they estimate will be payable to them in respect of the year.