Regulation 5 Amendment of principal Regulations

For paragraph 8A^f1 of Schedule 2 to the principal Regulations, there shall be substituted the following paragraphs:—

“8A

There shall be a deduction in respect of any amounts paid by the person concerned in respect of arrears of community charge and community water charges as defined in section 26(1), and the rate as was defined in section 26(2), of the Abolition of Domestic Rates Etc. (Scotland) Act 1987^f2 in respect of any period prior to 1st April 1993.

8B

There shall be a deduction in respect of the amounts payable or estimated to be payable in the 12 months following the application by the person concerned in respect of the council tax, the council water tax and the rate as defined in section 99(1) and (2)(a) of the Local Government Finance Act 1992^f3”.