Local Government Act 2003 (c. 26)

(The document as of February, 2008)

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(11) For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.

(12) Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.

(13) For the purposes of this section--

(a) a relevant period is a period of five years beginning on 1 April 2005 or on any 1 April after that date on which lists must be compiled;

(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period. "

(2) In section 58 of the 1988 Act (special provision for 1995 onwards) in subsection (1) (power to make regulations in relation to any relevant period) after "section" there is inserted "which apply in relation to Wales".

66 Rating of meters

(1) In section 64 of the 1988 Act (hereditaments) after subsection (2) there is inserted--

" (2A) In addition, a right is a hereditament if--

(a) it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as--

(i) the Secretary of State in relation to England, or

(ii) the National Assembly for Wales in relation to Wales,

may by order specify, and

(b) the meter is owned by a person other than the consumer of the service. "

(2) In subsection (4)(e) of that section (which contains a reference to any right which is a hereditament by virtue of subsection (2)) after "subsection (2)" there is inserted "or (2A)".

(3) After subsection (11) of that section there is inserted--

" (11A) The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.

(11B) In subsection (2A) above "land" includes a wall or other part of a building. "

67 Exemptions for agricultural buildings

(1) Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.

(2) For paragraph 3(a) (which provides that a building is an agricultural building if it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land) there is substituted--

" (a) it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or. "

(3) After paragraph 7(1)(b) there is inserted " , and

(4) For paragraph 7(3) there is substituted--

" (3) This sub-paragraph applies if--

(a) the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and

(b) the members who are occupiers of the land together have control of the body. "

(5) After paragraph 7(8) there is inserted--

" (9) In this paragraph "control" shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988. "

68 Exemption for places of religious worship

In paragraph 11 of Schedule 5 to the 1988 Act (exemption for places of religious worship) for sub-paragraph (1)(a) there is substituted--

" (a) a place of public religious worship; " .

69 Removal of power to prescribe rateable values

Paragraph 3 of Schedule 6 to the 1988 Act (power of Secretary of State by order to prescribe rateable values) ceases to have effect.

70 Local retention of rates

(1) In Schedule 8 to the 1988 Act (non-domestic rating: pooling), in paragraph 4 (rules for calculating authorities' non-domestic rating contributions), before sub-paragraph (5) there is inserted--

" (4A) The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.

(4B) Sub-paragraph (4A) above shall not apply in the case of a special authority.

(4C) Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.

(4D) The consent of the Treasury is required to the inclusion in regulations under this paragraph of provision under sub-paragraph (4A) above relating to England. "

(2) In paragraph 5(6) of that Schedule (contribution to be calculated after end of year and certified by Audit Commission)--

(a) before the word "and" at the end of paragraph (b) there is inserted--

" (ba) if it is an authority in England notify to the Secretary of State, and if it is an authority in Wales notify to the National Assembly for Wales, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above, " and

(b) in paragraph (c), for "and the amount" there is substituted ", and the amount or amounts notifiable under paragraphs (b) and (ba) above,".

(3) In paragraph 5(6A) of that Schedule (Audit Commission to send copy of certification to Secretary of State or National Assembly for Wales), after "the amount" there is inserted "or amounts".

(4) In section 99 of the 1988 Act (regulations about English billing authorities' collection and general funds), after subsection (3) there is inserted--

" (3A) The Secretary of State may by regulations make provision--

(a) for the sharing among a billing authority and major precepting authorities, in accordance with prescribed rules, of an amount equal to all or part of any deduction that, in accordance with provision under paragraph 4(4A) of Schedule 8 below, falls to be made in calculating the billing authority's non-domestic rating contribution for a financial year;

(b) for requiring a billing authority to inform, within a prescribed period, any major precepting authorities of any amount that falls to be shared under provision under paragraph (a) above and of the effect of the rules governing its sharing;

(c) as to the manner in which any payments which fall to be made by a billing authority by virtue of any provision under paragraph (a) above must be made;

(d) as to the period within which, or time or times at which, any such payments or instalments of such payments must be made; and

(e) as to the recovery (by deduction or otherwise) of any excess amount paid by a billing authority in purported discharge of any liability arising by virtue of any provision under paragraph (a) above.

(3B) The rules that may be prescribed under paragraph (a) of subsection (3) above include (in particular) rules that require a billing authority, when making an estimate under that paragraph, to disregard amounts that fall to be shared under provision under subsection (3A)(a) above. "

(5) In section 97 of the 1988 Act (English billing authorities: principal transfers between funds), after subsection (4) there is inserted--

" (4A) Where in accordance with regulations under section 99(3A) below a billing authority is required to share any amount, it shall transfer from its collection fund to its general fund so much of that amount as, in accordance with the regulations, it calculates to be its share. "

(6) In section 99(1)(b) of the 1988 Act (regulations about liabilities of English billing authority under section 97(1) or (3) to transfer sums from its collection fund), for "or (3)" there is substituted ", (3) or (4A)".

(7) In section 38 of the Local Government (Wales) Act 1994 (c. 19) (council funds for principal councils in Wales), after subsection (9) there is inserted--

" (9A) The National Assembly for Wales may by regulations make provision for the sharing among a new principal council and major precepting authorities, in accordance with rules specified in the regulations, of an amount equal to all or part of any deduction that, in accordance with provision under paragraph 4(4A) of Schedule 8 to the Local Government Finance Act 1988 (local retention of rates), falls to be made in calculating the council's non-domestic rating contribution for a financial year. "

(8) In subsection (10) of that section (provision that may be included in regulations under subsection (9))--

(a) for "The regulations" there is substituted "Regulations under subsection (9) or (9A)", and

(b) in each of paragraphs (d) and (e), after "the liability mentioned in subsection (9)" there is inserted "or any liability arising under subsection (9A)".

(9) In that section, after subsection (11) there is inserted--

" (12) In subsection (9A) "major precepting authority" has the meaning given by section 39(1) of the Local Government Finance Act 1992. "

71 Adjustments for hardship relief

(1) Schedule 8 to the 1988 Act (non-domestic rating: pooling) is amended as follows.

(2) In paragraph 4 (non-domestic rating contributions) after sub-paragraph (6) there is inserted--

" (7) Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year. "

(3) In paragraph 6 (calculation of non-domestic rating contributions) after sub-paragraph (6) there is inserted--

" (6A) Regulations made for the purpose mentioned in paragraph 4(7) above may include provision--

(a) for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and

(b) as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments. "

(4) In sub-paragraph (7) of that paragraph (which defines relevant provisions) after paragraph (a) there is inserted--

" (aa) regulations made for the purpose mentioned in paragraph 4(7) above, " .

72 Provision of information

(1) Schedule 9 to the 1988 Act (non-domestic rating: administration) is amended as follows.

(2) In paragraph 5(2) (requested information to be supplied within period of 21 days) there are omitted--

(a) the words "if it is in his possession or control, and he shall do so", and

(b) the words "and within the period of 21 days beginning with the day on which the notice is served".

(3) Paragraph 5(3) (offence of failing to supply information) is omitted.

(4) After paragraph 5 there is inserted--

" 5A (1) If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.

(2) Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer shall serve on him a notice (a "penalty notice") stating--

(a) that he has failed to comply with paragraph 5(2) above within the period mentioned in sub-paragraph (1) above,

(b) that he is liable to a penalty of £100,

(d) that he has a right of appeal under paragraph 5C below.

(3) If the person on whom a penalty notice is served fails to comply with paragraph 5(2) within the period of 21 days beginning with the day on which the notice is served, he shall be liable--

(a) to a further penalty of £100, and

(b) subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.

(4) The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of--

(a) the rateable value of the hereditament concerned for the day on which the penalty notice is served, and

(b) £500.

(5) For the purposes of sub-paragraph (4)(a) above--

(a) the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and

(b) a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.

5B A valuation officer may mitigate or remit any penalty imposed under paragraph 5A above.

5C (1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.

(2) An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.

(3) An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.

(4) An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.

(5) On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.

(6) Those grounds are--

(a) that the appellant had a reasonable excuse for not complying with paragraph 5(2) above, or

(b) that the information requested is not in the possession or control of the appellant.

5D (1) Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may be recovered by the valuation officer concerned as a civil debt due to him.

(2) No claim to recover any such penalty may be made--

(a) before the end of the period mentioned in paragraph 5C(2) above, or

(b) if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.

5E Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.

5F (1) The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.

(2) The provision that may be made by regulations under this paragraph includes--

(a) provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;

(b) provision enabling a notice to be served on a person either by name or by such description as may be prescribed.

5G The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.

5H Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information. "

(5) In Schedule 11 to the 1988 Act (valuation tribunals) in paragraph 2 (jurisdictions) after sub-paragraph (c) there is inserted--

" (ca) paragraph 5C of Schedule 9 above; " .

73 Interpretation of Part 5

In this Part "the 1988 Act" means the Local Government Finance Act 1988 (c. 41).

Part 6 Council tax

Liability and amount of tax

74 Exception of students from joint and several liability

(1) In section 6(4) of the Local Government Finance Act 1992 (c. 14) (exception of severely mentally impaired from liability as co-resident or owner), for the words from "paragraph" to "impaired)" there is substituted "paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act".

(2) In section 9(2) of that Act (corresponding exception from liability as spouse), for the words from "paragraph" to the end there is substituted "paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act".

(3) This section has effect in relation to financial years beginning on or after 1 April 2004.

75 Second and empty homes

(1) After section 11 of the Local Government Finance Act 1992 there is inserted--

" 11A Discounts: special provision for England

(1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to--

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination--

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination. "

(2) For section 12 of that Act (discounts: special provision for Wales) there is substituted--

" 12 Discounts: special provision for Wales

(1) The National Assembly for Wales may for any financial year by regulations prescribe one or more classes of dwelling in Wales for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Assembly sees fit and may, in particular, be prescribed by reference to--

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination--

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination. "

(3) Where immediately before the day on which subsection (2) comes into force regulations under section 12(1) of that Act are in force which apply in relation to a financial year beginning on or after that day, the regulations, so far as relating to such a financial year, shall on and after that day have effect as if--

(a) they were made under section 12(1) of that Act as substituted by this section, and

(b) each class of dwellings which they prescribe were prescribed for the purposes of section 12(4) of that Act as so substituted.

(4) Where immediately before that day a determination under section 12(1) of that Act is in force which applies in relation to a financial year beginning on or after that day, the determination, so far as relating to such a financial year, shall on and after that day have effect as if made under section 12(4) of that Act, as substituted by this section, in relation to the whole of the area of the authority which made the determination.

(5) In its application by virtue of subsection (4), a determination under section 12(1) of that Act shall have effect--

(a) if it provided for section 12(2) of that Act to have effect in substitution for section 11(2)(a) of that Act, as if it provided for the discount under that provision to be twenty-five per cent.;

(b) if it provided for section 12(3) of that Act to have effect in substitution for section 11(2)(a) of that Act, as if it provided for the discount under that provision not to apply.

76 Billing authority's power to reduce amount of tax payable

After section 13 of the Local Government Finance Act 1992 (c. 14) there is inserted--

" 13A Billing authority's power to reduce amount of tax payable

(1) Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2) The power under subsection (1) above includes power to reduce an amount to nil.

(3) The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination. "

Valuation lists and bands

77 Statutory revaluation cycle

After section 22A of the Local Government Finance Act 1992 there is inserted--

" 22B Compilation and maintenance of new lists

(1) The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

(2) A new list must be compiled--

(a) in relation to billing authorities in England, on 1 April 2007, and

(b) in relation to billing authorities in Wales, on 1 April 2005.

(3) After that, a new list must be compiled on the earlier of the tenth anniversary of the compilation of the previous list and 1 April in such year as may be specified--

(a) in relation to billing authorities in England, by order made by the Secretary of State, and

(b) in relation to billing authorities in Wales, by order made by the National Assembly for Wales.

(4) A new list shall come into force on the day on which it is compiled and shall remain in force until the next such list is compiled.

(5) The duty to maintain a list compiled under this section continues for so long as is necessary for the purposes of this Part and is not affected by the list ceasing to be in force.

(6) Before a list is compiled under this section, the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on the date on which it is to be compiled.

(7) Where a list is to be compiled under this section, the listing officer for a billing authority shall send the authority a copy of the list he proposes to compile (on the information then before him) not later than 1st September before the date on which it is to be compiled.

(8) As soon as reasonably practicable after receiving a copy list under subsection (7) above, a billing authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(9) As soon as reasonably practicable after the listing officer for a billing authority has compiled a list under this section, he shall send a copy of it to the authority.

(10) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority shall deposit it at its principal office.

(11) No order under subsection (3)(a) above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons. "

78 Power to change number of valuation bands

In section 5 of the Local Government Finance Act 1992 (c. 14) (valuation bands), after subsection (4) there is inserted--

" (4A) The power under subsection (4)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (2) or (3) above. "

79 Transitional arrangements

After section 13A of the Local Government Finance Act 1992 there is inserted--

" 13B Transitional arrangements

(1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of--

(a) an order under section 5 above, or

(b) a list under section 22B below.

(2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of--

(a) an order under section 5 above, or

(b) a list under section 22B below.

(3) Regulations under this section may, in particular--

(a) make provision about the circumstances in which changes are to be smoothed;

(b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may--

(a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6) In subsection (5) above, "social security instrument" has the meaning given by section 13(10) above. "

Enforcement

80 Amendments relating to distress

(1) Schedule 4 to the Local Government Finance Act 1992 (c. 14) (enforcement) is amended as follows.

(2) In paragraph 5(1) (power to authorise making of attachment of earnings orders against persons subject to liability orders), in paragraph (a) (under which attachment of earnings may be authorised to secure payment of any outstanding sum which is or forms part of the amount in respect of which a liability order was made), for the words from "any outstanding sum" to the end there is substituted "the appropriate amount".

(3) After that sub-paragraph there is inserted--

" (1A) For the purposes of this paragraph the appropriate amount is the aggregate of--

(a) any outstanding sum which is or forms part of the amount in respect of which the liability order was made; and

(b) where the authority concerned has sought to levy an amount by distress and sale of the debtor's goods under provision included by virtue of paragraph 7 below and the person making the distress has reported that he was unable (for whatever reason) to find any or sufficient goods of the debtor on which to levy the amount--

(i) such sum as is referred to in sub-paragraph (2)(b) of that paragraph, and

(ii) if the authority has applied for the issue of a warrant committing the debtor to prison under provision included by virtue of paragraph 8 below, a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs of the application. "

(4) In paragraph 7 (distress), after sub-paragraph (4) there is inserted--

" (4A) The regulations may include provision with respect to the supply of information to the debtor by--

(a) a person who makes, or attempts to make, a distress, or

(b) where it has levied any amount by distress, the authority concerned. "

81 Charging orders: aggregation

In Schedule 4 to the Local Government Finance Act 1992 (c. 14) (enforcement), after paragraph 11 there is inserted--

" 11A Regulations under paragraph 1(1)(a) above may provide that two or more liability orders against the same person shall be treated as a single liability order for the purposes of provision included by virtue of paragraph 11 above if an application under such provision could be made in respect of each of them in relation to the same dwelling. "

82 Quashing of liability orders

In Schedule 4 to the Local Government Finance Act 1992 (enforcement), after paragraph 12 there is inserted--

" Quashing of liability orders

12A Regulations under paragraph 1(1) above may provide--

(a) that, where on an application by the authority concerned a magistrates' court is satisfied that a liability order should not have been made, it shall quash the order;

(b) that, where on an application to a magistrates' court for the quashing of a liability order, the court is satisfied that, had the original application been for a liability order in respect of a lesser sum payable, such an order could properly have been made, it shall substitute a liability order in respect of the aggregate of--

(i) that lesser sum, and

(ii) any sum included in the quashed order in respect of the costs incurred in obtaining it. "

Other

83 Major precepting authorities: combined fire authorities

(1) In section 39(1) of the Local Government Finance Act 1992 (c. 14) (which specifies the authorities which are major precepting authorities for the purposes of Part 1 of that Act), after paragraph (d) there is inserted--

" (da) a fire authority in England constituted by a combination scheme made under section 6 of the Fire Services Act 1947; " .

(2) The National Assembly for Wales may by order amend section 39(1)(da) of the Local Government Finance Act 1992 for the purpose of extending the provision to fire authorities in Wales.

(3) Before making an order under subsection (2), the National Assembly for Wales shall consult--

(a) such bodies or persons appearing to it to be representative of the interests of local government in Wales, and

(b) such other bodies or persons,

as it may consider appropriate.

84 Amendment of section 67 of the Local Government Finance Act 1992

(1) Section 67 of the Local Government Finance Act 1992 (under which certain council tax functions must be discharged only by an authority as a whole) is amended as follows.

(2) In subsection (1), for "Subject to subsections (3) and (3A) below," there is substituted "Subject to subsections (2A) to (3A) below,".

(3) After subsection (2) there is inserted--

" (2A) Subsection (1) does not apply to the following functions--

(a) the determination of an amount for item T in section 33(1) above;

(b) the determination of an amount for item TP in section 34(3) above;

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