The Local Government Changes for England (Calculation of Council Tax Base) Regulations 1994

• Citation: S.I. 1994/2826
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Local Government Changes for England (Calculation of Council Tax Base) Regulations 1994 and shall come into force on 29th November 1994.

Section 2 Interpretation

In these Regulations—

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

“initial year” means the financial year beginning on the reorganisation date;

“preliminary period” means the period specified in a section 17 order or, where no such period is specified, the period commencing on the preliminary date, as specified in a section 17 order, and terminating immediately prior to the reorganisation date;

“the principal Regulations ” means the Local Government Changes for England (Finance) Regulations 1994 ;

“the reorganisation date” means the date (being 1st April in any year) which is specified in a section 17 order; and

“section 17 order” in relation to an authority means an order under section 17 of the Local Government Act 1992 affecting that authority.

Section 3 Billing authority and major precepting authority

For the purposes of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 and the Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992 —

(a) references to a “billing authority” shall during the preliminary period include an authority which has functions under Chapter I of Part I of the 1992 Act as regards the initial year by virtue of regulation 49(1) of the principal Regulations; and

(b) references to a “major precepting authority” shall during the preliminary period include an authority which has functions under Chapter III of Part I of the 1992 Act as regards the initial year by virtue of regulation 49(1) of the principal Regulations.

Section 4 Lists

For the purposes of the Local Authorities (Calculation of Council Tax Base) Regulations 1992—

(a) in relation to an authority described in regulation 46(1) of the principal Regulations, “the authority’s list” shall during the preliminary period mean the list provided to the authority in accordance with that regulation; and

(b) in relation to an authority described in regulation 46(2) of the principal Regulations, “the authority’s list” shall during the preliminary period mean the authority’s valuation list deposited under section 22(8) of the 1992 Act read together with the notice of alterations provided to the authority in accordance with that regulation.