PART 3EXERCISE OF FUNCTIONS UNDER THE LOCAL GOVERNMENT FINANCE ACTS 1988 AND 1992

Exercise of functions8

In relation to a reorganised area—

a

during the relevant period—

i

Part 3 (non-domestic rating) of the 1988 Act, and

ii

Part 1 (council tax: England and Wales) of the 1992 Act,

shall apply in relation to the first year as if the relevant authority were the billing authority for the reorganised area; and

b

on and after the reorganisation date those Parts shall apply in relation to any financial year before the first year as if the single-tier council were the billing authority for that area.