45 Additional calculations where special items relate to part only of area

45  Additional calculations where special items relate to part only of area

(1)     This section applies where for any financial year an item mentioned in section 46(1) below relates to a part only of a major precepting authority's area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2)     The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

B – (A divided by T)

ɳ—

B is the amount calculated (or last calculated) by the authority under [section

Powered by Lexis+®

Popular documents