Regulation 7 Notification of council tax base
This regulation applies where the expenses to be met by levies are required by regulation 6 to be borne in the relevant proportion, and for the purposes of this regulation, a notifying authority, in relation to a levying body, is a billing authority—
which is a relevant authority; or
to which a county council which is a relevant authority has power to issue a precept.
A notifying authority shall, within the period prescribed in paragraph (3) below, inform a levying body of the council tax base, determined in accordance with paragraphs (6) and (7) of regulation 6, for its area, or (as the case may require) the part or parts of its area, in respect of which a levy will be issued or it anticipates that a levy will be issued in the immediately following financial year.
The period is—
in relation to a levy which will be issued or is anticipated in respect of the financial year beginning on 1st April 1993, the period beginning on the day after these Regulations come into force and ending on 31st January 1993;
in relation to a levy which will be issued or is anticipated in respect of a financial year beginning on or after 1st April 1994, the period beginning on 1st December and ending on 31st January in the preceding financial year.