Localism Act 2011
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Change 1
77 Calculation of basic amount of tax by the Greater London Authority
(1) Section 88 of the Greater London Authority Act 1999 (calculation of basic amount of tax) is amended as follows. (2) In subsection (1) for “44” substitute “ 42B ”. (3) For subsection (2) substitute— (2) In relation to each financial year the Authority shall calculate the basic amount of its council tax by applying the formula— ( R − A ) T where— R is the amount calculated (or last calculated) by the Authority under section 85(8) above as its consolidated council tax requirement for the year; A is the amount of the special item; T is the aggregate of the amounts which are calculated by the billing authorities to which the Authority issues precepts (“the billing authorities concerned”) as their council tax bases for the year for their areas and are notified by them to the Authority within the prescribed period. (4) Omit subsections (3) to (5). (5) In subsection (8) for paragraph (b) substitute— (b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods). (6) Section 89 of that Act (additional calculations: special item for part of Greater London) is amended as follows. (7) For subsection (4) substitute— (4) For dwellings in any part of Greater London to which the special item relates, the amount in respect of the special item is given by the formula— S 2 T P 2 where— S2 is the amount of the special item; TP2 is the aggregate of the amounts which are calculated by the billing authorities to which the Authority has power to issue precepts as respects the special item (“the billing authorities concerned”) as their council tax bases for the year for their areas and are notified by them to the Authority within the prescribed period. (8) Omit subsections (5) and (6). (9) In subsection (9) for paragraph (b) substitute— (b) provide for rules governing the making of any calculation under or by virtue of that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
77 Calculation of basic amount of tax by the Greater London Authority
(1) Section 88 of the Greater London Authority Act 1999 (calculation of basic amount of tax) is amended as follows. (2) In subsection (1) for “44” substitute “ 42B ”. (3) For subsection (2) substitute— (2) In relation to each financial year the Authority shall calculate the basic amount of its council tax by applying the formula— ( R − A ) T where— R is the amount calculated (or last calculated) by the Authority under section 85(8) above as its consolidated council tax requirement for the year; A is the amount of the special item; T is the aggregate of the amounts which are calculated by the billing authorities to which the Authority issues precepts (“the billing authorities concerned”) as their council tax bases for the year for their areas and are notified by them to the Authority within the prescribed period. (4) Omit subsections (3) to (5). (5) In subsection (8) for paragraph (b) substitute— (b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods). (6) Section 89 of that Act (additional calculations: special item for part of Greater London) is amended as follows. (7) For subsection (4) substitute— (4) For dwellings in any part of Greater London to which the special item relates, the amount in respect of the special item is given by the formula— S 2 T P 2 where— S2 is the amount of the special item; TP2 is the aggregate of the amounts which are calculated by the billing authorities to which the Authority has power to issue precepts as respects the special item (“the billing authorities concerned”) as their council tax bases for the year for their areas and are notified by them to the Authority within the prescribed period. (8) Omit subsections (5) and (6). (9) In subsection (9) for paragraph (b) substitute— (b) provide for rules governing the making of any calculation under or by virtue of that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
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