# The Council Tax (Demand Notices) (Wales) Regulations 1993, Paragraph 3


Where the relevant year is the financial year beginning on 1st April 1993—
(a) the estimates for the preceding year to be supplied pursuant to paragraph 11 of Part I are estimates by—
(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or
(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,
(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year,
(b) the amounts of levies and special levies for the preceding year to be supplied pursuant to paragraph 13 of Part I are the amounts of those levies or special levies taken into account by—
(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or
(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,
(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year.

---
Source: https://www.legislation.gov.uk/uksi/1993/255/schedule/2/part/II/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-wales-regulations-1993/schedule-2/part-II/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.