This section applies if the Secretary of State gives a direction under section 52ZR above to a local precepting authority.
The direction must state the amount that is to be the amount of the local precepting authority's council tax requirement for the financial year.
That amount is to be treated for all purposes as the amount calculated by the local precepting authority under section 49A above.
If the direction is given after the local precepting authority has issued a precept for the financial year, that amount is to be treated for all purposes as an amount calculated by the authority in substitution in relation to the year in accordance with that section (so that, in particular, section 42 above applies accordingly).