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Change 1
As published
48 Calculation of amount payable by each billing authority.
(1) This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year ; and—
(a) subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and
(b) subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.
(1A) Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C×T
where—
C is the amount so calculated; and
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) above.
(2) Where an amount calculated (or last calculated) for the year under section 42B(1) or (as the case may be) 44(1) above or under section 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C
×
T
where—
C is the amount so calculated;
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) or (as the case may be) section 33(1) above.
(3) Where an amount calculated (or last calculated) for the year under section 42B(1) or 44(1) above or under section 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
CP
×
TP
where—
CP is the amount so calculated;
TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(4) Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—
CP
×
TP
where—
CP is (in each case) the amount so calculated;
TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(6) Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
Your change, as a redline
48 Calculation of amount payable by each billing authority.
(1) This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year ; and—
(a) subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and
(b) subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.
(1A) Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C×T
where—
C is the amount so calculated; and
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) above.
(2) Where an amount calculated (or last calculated) for the year under section 42B(1) or (as the case may be) 44(1) above or under section 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C
×
T
where—
C is the amount so calculated;
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) or (as the case may be) section 33(1) above.
(3) Where an amount calculated (or last calculated) for the year under section 42B(1) or 44(1) above or under section 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
CP
×
TP
where—
CP is the amount so calculated;
TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(4) Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—
CP
×
TP
where—
CP is (in each case) the amount so calculated;
TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(6) Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
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