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Legislation
Local Government Finance Act 1992

Crossheading Calculations by major precepting authorities

  • Section 42A Calculation of council tax requirement by authorities in England
  • Section 42B Calculation of basic amount of tax by authorities in England
  • Section 43 Calculation of budget requirement by authorities in Wales.
  • Section 44 Calculation of basic amount of tax by authorities in Wales .
  • Section 45 Additional calculations where special items relate to part only of area.
  • Section 46 Special items for purposes of section 45.
  • Section 47 Calculation of tax for different valuation bands.
  • Section 48 Calculation of amount payable by each billing authority.
  • Section 49 Substitute calculations.
  1. Calculations by major precepting authorities
  2. Special items for purposes of section 45.

Section 46 | Special items for purposes of section 45.

From legislation.gov.uk

(1)The items referred to in section 45(1) above are any expenses of the major precepting authority which are its special expenses and were taken into account by it in making the calculation in relation to the year under section 42A(2) above or section 43(2) above.F1

(2)For the purposes of subsection (1) above—

(a)RepealedF2

(b)provided a resolution of a county council to the following effect is in force, the expenses of meeting a levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

(c)RepealedF3

(d)RepealedF4

(3)For the purposes of section 45(1) above—

(a)RepealedF5

(b)expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions;

(c)RepealedF6

(d)RepealedF7

(4)RepealedF8

Notes

  1. F1

    Words in s. 46(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 23; S.I. 2011/2896, art. 2(i)

  2. F2

    S. 46(2)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

  3. F3

    S. 46(2)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2. Sch. para. 4(a)

  4. F4

    S. 46(2)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

  5. F5

    S. 46(3)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

  6. F6

    S. 46(3)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2 Sch. para. 4(b)

  7. F7

    S. 46(3)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

  8. F8

    S. 46(4) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

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