# Local Government Finance Act 1992, Paragraph 21

Extent: E+W+S

(1) This paragraph applies where a billing authority exercises the power under section 13A(1) above by determining a class of case in which liability is to be reduced.
This paragraph applies where—
(a) a billing authority in England or a specified authority (within the meaning of Schedule 1B) in Wales makes a council tax reduction scheme, or
(b) a billing authority exercises the power under section 13A(1)(c) by determining a class of case in which liability is to be reduced.
(2) Where the scheme or the determination provides for liability to be reduced to nil, any dwelling in relation to which the reduction applies shall be treated for the purposes of this Schedule as an exempt dwelling.
(3) Where the scheme or the determination provides for liability to be reduced otherwise than to nil, any amount in relation to which the reduction applies shall be treated for the purposes of this Schedule as subject to a discount equal to the amount of the reduction.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.