{
  "url": "https://openlegislation.uk/personal-community-charge-reductions-england-regulations-1991/regulation-14",
  "json_url": "https://openlegislation.uk/personal-community-charge-reductions-england-regulations-1991/regulation-14.json",
  "legislation": "uksi/1991/230",
  "legislation_title": "The Personal Community Charge (Reductions) (England) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-reductions-england-regulations-1991",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Calculation of reduction",
  "text": "(1) Subject to paragraph (2) and regulation 15, the amount which any eligible person is liable to pay in respect of a personal community charge of the authority to whose charge he was subject as mentioned in regulation 7(a) shall (unless the product of the formula is a negative amount) be calculated as if that charging authority had set a charge equal to its set charge less the amount of the reduction available in his case for the chargeable year in question.\n(2) This regulation does not apply to a person in the chargeable year beginning 1st April 1992 unless his liability was reduced under this regulation in respect of the chargeable year beginning I st April 1991 or would have been so reduced but for regulation 6 or 15.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1991/844",
      "affecting_title": "The Personal Community Charge (Reductions) (England) (Amendment) (No. 2) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/230/regulation/14",
    "retrieved_at": "2026-10-29T14:51:48.772068+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."
}