The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003
These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (S.I. 1992/612) (“the principal Regulations”) which provide for the calculation by billing authorities and major precepting authorities in England of the council tax bases for the whole and parts of their areas. These Regulations amend the principal Regulations in consequence of the insertion into the Local Government Finance Act 1992 (“the 1992 Act”) of section 11A by section 75 of the Local Government Act 2003.