Explanatory note

Sections 32 and 43 of the 1992 Act set out respectively how a billing authority and a major precepting authority are to calculate their budget requirements for a financial year and sections 33 and 44 of that Act set out respectively how a billing authority and a major precepting authority are to calculate the basic amount of their council tax.

Regulation 2 of these Regulations amends the definition in section 32 of the 1992 Act of “police grant” and “relevant special grant” for the financial year beginning in 1996. The amended definitions apply to that section, and also to sections 33, 43 and 44 of that Act.

Copies of the Reports referred to in these Regulations may be obtained from HMSO as follows:

• Special Grant Report approved on 31st January 1996 ISBN 0 102650969, price £3.95;

• Police Grant Report approved on 30th January 1996 ISBN 0 102646961, price £5.20.