Section 47: Calculation of tax for different valuation bands.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part I: Council Tax: England and Wales — Chapter IV: Precepts

The amount to be stated under section 40(2)(a) above for any financial year in respect of any category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—

Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 45 above.

Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999

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