# The Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996, Note: Explanatory note


(This note is not part of the Regulations)
The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 provide for the reduction in certain cases of the amount that a person is liable to pay by way of council tax to a billing authority which is subject to a reorganisation order, made under section 17 of the Local Government Act 1992 (c. 19), or is in the area of a county affected by such an order. They have effect in relation to the financial year beginning on 1st April 1996.
These Regulations amend the 1996 Regulations and provide for the calculation of the amount to be deducted in a case where a discount is provided for in section 11 of the Local Government Finance Act 1992.

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Source: https://www.legislation.gov.uk/uksi/1996/333/note (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-amendment-regulations-1996/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.