# The Personal Community Charge (Reductions) (England) Regulations 1991, Regulation 14: Calculation of reduction


(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1991/230/regulation/14 (the official version)
Page: https://openlegislation.uk/personal-community-charge-reductions-england-regulations-1991/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.