# The Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996, Regulation 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—
(C-U)×V×(1-Z)W=X 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.”, and
(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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Source: https://www.legislation.gov.uk/uksi/1996/333/regulation/2 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-amendment-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.