Regulation 7 Calculation of council tax base for the purposes of a major precepting authorityI1

For the purposes of item T in section 42B(1) of the 1992 Act and section 88(2) of the 1999 Act and item TP in section 45(3) of the 1992 Act and item TP2 in section 89(4) of the 1999 Act, the council tax base for a billing authority’s area for any financial year shall be calculated in accordance with the rules contained in regulations 3 and 4 and, for these purposes, item B in regulation 3 and items H, Q, E, J and Z in regulation 4, and any amount added in accordance with regulation 3(4), are the amounts determined for those items or so added for the purposes of the calculation required by item T in section 31B(1).

For the purposes of item T in section 42B(1) and item TP in sections 45(3) and 48(3) and (4), the council tax base for a part of a billing authority’s area for any financial year shall be calculated in accordance with the rules contained in regulation 6 and, for these purposes, where the council tax base for that year for that part of the billing authority’s area has been calculated for the purposes of item TP in section 34(3), items H, Q, E, J and Z in regulation 4, and any amount added in accordance with regulation 3(4), are the amounts determined for those items or so added for the purposes of the calculation required by item TP in that subsection.