Commentary on Sections Council Tax Section 15: Calculation of a billing authority’s council tax base
58.This section allows regulations to be made under sections 34 and 45 of the LGFA 1992 setting out different rules for calculating the council tax base for part of an area where special items such as local parish council precepts or waste or transport levies apply depending on the special item under consideration. It also allows consequential amendments to be made to the Local Government Finance Act 1992 in those regulations.