{
  "url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-amendment-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-amendment-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/333",
  "legislation_title": "The Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-amendment-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Deductible amount",
  "text": "Schedule 2 to the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 shall be amended as follows—\n(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”,\n(b) the following shall be inserted after paragraph 1—\n“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—\n(C-U)×V×(1-Z)W=X where—\nC, U, V, W and X have the same meanings as in paragraph 1 above, and\nZ 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.”, and\n(c) in paragraph 2 for “paragraph 1 above,” there shall be substituted “paragraphs 1 or 1A above, as the case may be,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/176."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/333/regulation/2",
    "retrieved_at": "2026-10-29T12:52:24.953164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}