Regulation 12 Local government boundary changes

Where on or after 1st April 1990 but before the relevant day an eligible person became subject to the personal community charge of another charging authority solely in consequence of an order under Part IV of the Local Government Act 1972^f1 (changes in local government areas) or where on or after the relevant day such a person becomes so subject, this Part applies to him as if that other charging authority had at all material times been the authority to whose personal community charge he and all other relevant persons were subject: save that for the purpose of calculating the amount of any reduction to which that person is entitled, the assumed rate poundage shall continue to be that specified for the previous charging authority.

Where an eligible person becomes subject to the charge of another authority by virtue of such an order as is mentioned in paragraph (1) on or after the relevant day, paragraph (1) applies only as respects his eligibility for a reduction in relation to the day on which he becomes so subject and later days.