Article 3 Transitional provisions: council tax

(1)

In relation to the financial year beginning on 1st April 2012, the reference in section 52ZC(3)(b) of the Local Government Finance Act 1992^f1 to an authority’s relevant basic amount of council for the financial year immediately preceding the year under consideration is a reference to the amount calculated for the authority and that financial year in accordance with section 52ZX of that Act^f2 as modified by paragraph (2) below.

(2)

The modifications to section 52ZX of the Local Government Finance Act 1992 mentioned in paragraph (1) are—

(a)

in subsection (1), for “section 31B(1) above if section 31A above” substitute “section 33(1) of the Local Government Finance Act 1992 if section 32 of that Act”,

(b)

in subsection (2), for “section 42B(1) above” substitute “section 44(1) of the Local Government Finance Act 1992”;

(c)

in subsection (3), for “section 42B(1) above if section 42A above” substitute “section 44(1) of the Local Government Finance Act 1992 if section 43 of that Act”;

(d)

in subsection (5)—

(i)

in the definition of item R, for “section 49A(4) above” substitute “section 50(4) of the Local Government Finance Act 1992”, and

(ii)

for the definition of item T substitute—

“T is the amount of the authority’s council tax base for the year as calculated in accordance with regulation 6 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992^f3”;

(e)

in subsection (6) for “section 49A above” substitute “section 50 of the Local Government Finance Act 1992”; and

(f)

omit subsections (7) and (8).

(3)

Until the commencement of section 3 of the Police Reform and Social Responsibility Act 2011^f4, references to the Mayor’s Office for Policing and Crime in subsection (4D) of section 86 of the Greater London Authority Act 1999^f5 are to be read as references to the Metropolitan Police Authority.

Annotations

Footnotes

f1: 1992 c.14. Section 52ZC is inserted into the Local Government Finance Act 1992 by Schedule 5 to the Localism Act 2011.
f2: Section 52ZX is inserted into the Local Government Finance Act 1992 by Schedule 5 to the Localism Act 2011.
f3: S.I. 1992/612; relevant amending instruments are S.I 2003/3012 and 2003/3181.
f4: 2011 c.13.
f5: 1999 c.29. Section 86(4D) if the Greater London Authority Act 1999 is inserted by section 76(13) of the Localism Act 2011.