# The Personal Community Charge (Reduction for 1992-93) (Scotland) Regulations 1992, Regulation 15: Amount of reduction of the regional personal community charge


(1) Subject to paragraph (2) and to regulation 16, in the case where the dwellinghouse referred to in regulation 13(1)(c) is situated in the area of a regional council, the amount which an eligible person is liable to pay in respect of the regional personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall (unless the product of the formula is a negative amount) be calculated as if the regional council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula—
(B×C)-[S+((C-1)×£52)],C where B, C and S shall have the same meanings as they have respectively for the purposes of regulation 13(3).
(2) In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph, there was substituted a reference to the following formula—
(B×C)-[(S×Y)+((C-1)×£52)],C where—
(i) B, C and S shall have the same meanings as they have respectively for the purposes of paragraph (1); and
(ii) Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962.

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Source: https://www.legislation.gov.uk/uksi/1992/358/regulation/15 (the official version)
Page: https://openlegislation.uk/personal-community-charge-reduction-for-1992-93-scotland-regulations-1992/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.