# The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 1999, Paragraph 2: A


(1) A (proportionate increase in council tax) equals
CD
(2) C is the basic amount of council tax for the financial year beginning in 1999 calculated by the authority under section 44 of the 1992 Act but omitting, for the purposes of this calculation, the amount referred to in subsection (3)(c).
(3) D is the basic amount of council tax for the financial year beginning in 1998, calculated by the authority under section 44 of the 1992 Act.

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Source: https://www.legislation.gov.uk/uksi/1999/228/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-authorities-alteration-of-requisite-calculations-england-regulations-1999/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.