Commentary Part 5: Community Empowerment Chapter 1: Council Tax New section 52ZX: Meaning of relevant basic amount of council tax
185.New section 52ZX sets out the meaning of an authority’s relevant basic amount of council tax and how this should be calculated. Two different definitions of the relevant basic amount of council tax are applicable to the area of the Greater London Authority. The unadjusted relevant basic amount of council tax relates to the area of the Greater London Authority in relation to which the special expense of the Mayor’s Office for Policing and Crime does not apply. The adjusted relevant basic amount of council tax relates to the part of the Greater London Authority’s area to which the special expense of the Mayor’s Office for Policing and Crime does apply.