# The Council Tax (Transitional Reduction Scheme) (England) Regulations 1993, 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)×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×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.

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Source: https://www.legislation.gov.uk/uksi/1993/175/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-transitional-reduction-scheme-england-regulations-1993/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.