The Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996

• Citation: S.I. 1996/333
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996 and shall come into force on 23rd February 1996.

Section 2 Deductible amount

Schedule 2 to the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 shall be amended as follows—

(a) in paragraph 1 after the words “deductible amount” there shall be inserted the words “in a case where section 11 of the 1992 Act (discounts) does not apply”,

(b) the following shall be inserted after paragraph 1—

(1A) Subject to paragraph 2 below, the deductible amount in a case where section 11 of the 1992 Act applies is calculated by applying the following formula—

where—

C, U, V, W and X have the same meanings as in paragraph 1 above, and

Z is the appropriate percentage for the purposes of section 11(1) of the 1992 Act, expressed as a fraction, or, in a case to which subsection (2) of that section applies, twice the appropriate percentage, expressed as a fraction.

(c) in paragraph 2 for “paragraph 1 above,” there shall be substituted “paragraphs 1 or 1A above, as the case may be,”.