Paragraph 8

(1)

Paragraph 9 shall apply in relation to a relevant parish authority or Temples authority where the amount referred to in sub-paragraph (3) for the financial year to which a schedule of instalments relates is 1 per cent or less of the amount referred to in sub-paragraph (4).

(2)

In any other case paragraph 10 shall apply.

(3)

The amount referred to in this sub-paragraph is the amount of the liability of the charging authority in respect of a precept which has been issued to it by the relevant parish authority or Temples authority in question at the time the charging authority sets an amount or amounts for the year under section 32 of the Act^f1, or (if no such precept has been issued) the amount included among the items listed in section 32(4) of the Act in relation to that authority under section 37(3) of the Act.

(4)

The amount referred to in this sub-paragraph is the total of–

(a)

the amount of the liabilities of the charging authority in respect of the precepts which have at the time at which it sets an amount or amounts in accordance with section 32 of the Act been issued to it under the Act for the financial year,

(b)

the amount of the liabilities of the charging authority in respect of the amount which has at that time been calculated (or last calculated) under section 95(4) of the Act for the financial year, and

(c)

the amount which at that time the charging authority has included pursuant to section 37(3) of the Act for the financial year among the items listed in section 32(4) of the Act.

Annotations

Footnotes

f1: Section 32 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 14.