{
  "url": "https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008/regulation-13",
  "json_url": "https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008/regulation-13.json",
  "legislation": "uksi/2008/3022",
  "legislation_title": "The Local Government (Structural Changes) (Finance) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Definition of “higher amount”",
  "text": "(1) In this Part, “higher amount”, in relation to a reorganised area and a financial year, means—\n(a) if no special items relate to any part of the principal area, the basic amount of council tax calculated for the principal area and the year under regulation 17;\n(b) if one or more special items relate to the whole of the principal area, the basic amount of council tax calculated for the principal area and the year under regulation 17 less the aggregate of those special items;\n(c) if one or more special items relate to a part only of the principal area, the amount calculated for the year by applying the formula in paragraph (2).\n(2) The formula is—\n( A−B ) C where—\nA is the aggregate of the amounts calculated by applying the formula in paragraph (3);\nB is the aggregate of the special items which relate to the principal area; and\nC is the amount calculated by the authority as its council tax base for the principal area.\n(3) The formula is—\nD×E where—\nD is the basic amount of council tax calculated by the authority under regulation 18 for each part of the principal area; and\nE is the amount calculated by the authority as its council tax base for that part.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 24.12.2008, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2008/3022",
      "affecting_title": "The Local Government (Structural Changes) (Finance) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3022/regulation/13",
    "retrieved_at": "2026-10-29T03:21:36.515171+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}