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The Local Authorities (Calculation of Council Tax Base) (Amendment–Greater London Authority) Regulations 1999

S.I. 1999/3437 · Made 21 December 1999

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND

Made 21st December 1999

Laid before Parliament 22nd December 1999

Coming into force 12th January 2000

The Secretary of State for the Environment, Transport and the Regions in exercise of the powers conferred upon him by sections 88(6), 88(7), 89(7) and 420(1) of the Greater London Authority Act 1999f1, and all other powers enabling him in that behalf, hereby makes the following Regulations:–

Annotations to the whole text

Footnotes

f1

1999 c. 29.

Contents

  1. 1Citation, commencement and extent
  2. 2Amendment of Regulations
  3. 3Interpretation
  4. 4Application of Rules
  5. 5Calculation of council tax base for the purposes of a major precepting authority
  6. 6Prescribed period
  7. 7Determination of council tax base for the purposes of a major precepting authority
  8. Signature
  9. Explanatory note

1Citation, commencement and extent

(1)

These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (Amendment–Greater London Authority) Regulations 1999, and shall come into force on 12th January 2000.

(2)

These Regulations extend to England onlyf1.

2Amendment of Regulations

The Local Authorities (Calculation of Council Tax Base) Regulations 1992f1 (“the 1992 Regulations”) shall be amended in accordance with the following regulations.

3Interpretation

In regulation 1 of the 1992 Regulations, after the definition of “the 1988 Act” insert–

  • ““the 1992 Act” means the Local Government Finance Act 1992f1;

  • “the 1999 Act” means the Greater London Authority Act 1999;”.

4Application of Rules

In regulation 2 of the 1992 Regulations:–

(a)

after “44(1)” insert “of the 1992 Act and section 88(2)f1 of the 1999 Act”;

(b)

after “48(3) and (4)” add “of the 1992 Act and item TP2 in section 89(4) of the 1999 Act”.

5Calculation of council tax base for the purposes of a major precepting authority

In regulation 7(1) of the 1992 Regulations:–

(a)

after “44(1)” insert “of the 1992 Act and section 88(2) of the 1999 Act”;

(b)

after “45(3)” insert “of the 1992 Act and item TP2 in section 89(4) of the 1999 Act”.

6Prescribed period

(1)

In regulation 8 of the 1992 Regulations:–

(a)

at the beginning insert “(1)”;

(b)

after “44(1)” insert “of the 1992 Act and section 88(2) of the 1999 Act”;

(c)

after “48(3) and (4)” insert–

  • “of the 1992 Act and item TP2 in section 89(4) of the 1999 Act, subject to paragraph (2) below.”

(2)

After the paragraph formed by paragraph (1)(a) above insert–

“(2)

In respect of the financial year beginning on 1st April 2000, the prescribed period for the purposes of sections 88(2) and 89(4) of the 1999 Act is the period beginning on 12th January 2000 and ending with 31st January 2000”.

7Determination of council tax base for the purposes of a major precepting authority

In paragraph (1) of regulation 10 of the 1992 Regulations:

(a)

after “44(1)” insert “of the 1992 Act and section 88(2) of the 1999 Act”;

(b)

after “48(3) or (4)” insert “of the 1992 Act or item TP2 in section 89(4) of the 1999 Act”.

Signature

Signed by authority of the Secretary of State for the Environment, Transport and the Regions

Keith Hill

Parliamentary Under Secretary of State,

Department of the Environment, Transport and the Regions

21st December 1999

Explanatory note

(This note is not part of the Regulations)

These Regulations insert into the Local Authorities (Calculation of Council Tax Base) Regulations 1992 references to the provisions in the Greater London Authority Act 1999 which provide for the calculation of the tax base of the Greater London Authority, or of a part of the area of the Greater London Authority.