Paragraph 1

(1)

The average council tax of a billing authority other than the Council of the Isles of Scilly for dwellings in a particular valuation band is the amount determined in accordance with the formula—

(A + B) \times N.

(2)

The average council tax of the Isles of Scilly for dwellings in a particular valuation band is the amount determined in accordance with the formula—

A \times N.

(3)

Paragraph 2 shall have effect for the purposes of sub-paragraph (1) and, so far as applicable, sub-paragraph (2).

(4)

This sub-paragraph applies where—

(a)

a police precepting authority makes calculations under section 45 of the Act; and

(b)

an amount calculated under subsection (3) of that section relates to part only of the area of a billing authority in relation to which the police precepting authority is a relevant precepting authority.

(5)

In a case to which sub-paragraph (4) applies, the billing authority shall calculate, in accordance with the formula set out in sub-paragraph (1), as read with paragraph 2(3) and (4) below, an average council tax—

(a)

for dwellings situated in the part of its area referred to in sub-paragraph (4)(b) above, and

(b)

for dwellings situated in the other part of its area.