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.
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,”.
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