[31B Calculation of basic amount of tax by authorities in England]

[31B  Calculation of basic amount of tax by authorities in England]

[(1)     In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula—

R / T

·É³ó±ð°ù±ð—

R is the amount calculated (or last calculated) by the authority under section 31A(4) above as its council tax requirement for the year;

T is the amount which is calculated by the authority as its council tax base for the

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