Commentary Part 5: Community Empowerment Chapter 1: Council Tax New section 52ZD: Approval of principles
166.New section 52ZD provides that the principles for a financial year must be specified in a report to be laid before the House of Commons before the date on which the local government finance report for the year is approved by resolution of the House of Commons. Where the report is not laid, or not approved by resolution of the House of Commons, no principles can take effect and no authority’s relevant basic amount of council tax can be determined as excessive for the year under consideration.