Citation, commencement, application and interpretation

1. —(1) These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) (No.2) Regulations 2003 and shall come into force on 20th December 2003.

(2) These Regulations apply in relation to authorities in England only ( 2 ).

(3) In these Regulations “the principal Regulations” means the Local Authorities (Calculation of Council Tax Base) Regulations 1992 ( 3 ).

Calculation of billing authority’s council tax base for a part of its area

2. Regulation 6(2) of the principal Regulations is amended as follows—

(a) in sub-paragraph (c), omit “or 5AA”;

(b) after sub-paragraph (c) add—

“ (d) in regulation 5AA, the relevant day in respect of the year is, subject to regulation 8A,—

(i) for the financial year beginning on 1st April 2004—

(aa) where the authority determines the amount for TP in section 34(3) in the period beginning 21st December 2003 and ending on 31st January in the preceding year, 20th December in the preceding financial year; and

(bb) in any other case, the day on which the authority calculates the relevant amount for the year for the purposes of item TP in section 34(3).

(ii) for financial years beginning on or after 1st April 2005—

(aa) where the authority determines the amount for item TP in section 34(3) in the period beginning on 1st December and ending on 31st January in the preceding financial year, 30th November in the preceding financial year; and

(bb) in any other case, the day on which the authority calculates the relevant amount for the year for the purposes of item TP in section 34(3). ” .