Regulation 11 Eligible persons and available relief

In this Part—

• “eligible persons” means any two or more persons who comply with regulation 5(1)(a) and (b) by virtue of the same residence or more residences which are related;

• “the relief available” means, as respects any eligible person, —

  1. (i)

     for the chargeable year beginning 1st April 1990, the product of the formula

     $$\genfrac{}{}{0.1ex}{}{2\times \mathrm{C}-\left[\left(\mathrm{RV}\times \mathrm{ARP}\right)+\pounds 156\right]}{\mathrm{E}}$$
  2. (ii)

     for the chargeable year beginning 1st April 1991, the product of the formula

     $$\genfrac{}{}{0.1ex}{}{2\times \mathrm{C}-\left[\left(\mathrm{RV}\times \mathrm{ARP}\right)+\pounds 156\right]}{\mathrm{E}}-\pounds 13$$
  3. (iii)

     for the chargeable year beginning 1st April 1992, the product of the formula

     $$\genfrac{}{}{0.1ex}{}{2\times \mathrm{C}-\left[\left(\mathrm{RV}\times \mathrm{ARP}\right)+\pounds 156\right]}{\mathrm{E}}-\pounds 26$$

     where

     • C, RV and ARP have the same meaning as in regulation 6(2); and E equals the number of eligible persons.