In Schedule 2 to the principal Regulations—
(a) after rule 8 there shall be inserted the following:—
(8A) There shall be a deduction in respect of amounts payable or estimated to be payable in the 12 months following the application by the person concerned in respect of community charge and community water charges as defined in section 26(1), and the rate as defined in section 26(2), of the Abolition of Domestic Rates Etc. (Scotland) Act 1987( ),
(b) in each of rules 9(2)(b) and (4) after the word “rates” there shall be inserted the following:—
leviable before 1 April 1989 in Scotland and 1 April 1990 in England and Wales