{
  "url": "https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008/regulation-14",
  "json_url": "https://openlegislation.uk/local-government-structural-changes-finance-regulations-2008/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Definition of “lower amount”",
  "text": "(1) In this Part, “lower amount”, in relation to a predecessor area other than the principal area or a part of that area and a financial year (“the relevant year”), means the amount calculated by applying the formula—\nHA−F where—\nHA is the higher amount for the relevant year and the reorganised area of which the predecessor area is a part, and\nF is the amount calculated by applying the formula in paragraph (2).\n(2) The formula is—\nG−H where—\nG is—\n(a) if the relevant year is the first year, the preceding year council tax for the principal area,\n(b) if the relevant year is any financial year after the first year, the higher amount for the financial year preceding the relevant year; and\nH is—\n(a) if the relevant year is the first year, the preceding year council tax for the predecessor area,\n(b) if the relevant year is any financial year after the first year, the relevant amount for the predecessor area or the part of that area for the financial year preceding the relevant year.\n(3) In the definition of item H in paragraph (2), “relevant amount” means—\n(a) if no special items relate to any part of the predecessor area, the basic amount of council tax calculated under regulation 20,\n(b) if one or more special items relate to the whole of the predecessor area, the basic amount of council tax calculated under regulation 21 less the aggregate of those special items,\n(c) if one or more special items relate to a part only of the predecessor area—\n(i) for any part of the predecessor area to which no special items relate, the basic amount of council tax calculated under regulation 22(2)(a), or\n(ii) for any part of that area to which one or more special items relate, the basic amount of council tax calculated under regulation 22(2)(b) less the aggregate of those special items.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 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/14",
    "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."
}