{
  "url": "https://openlegislation.uk/personal-community-charge-relief-england-regulations-1990/regulation-12",
  "json_url": "https://openlegislation.uk/personal-community-charge-relief-england-regulations-1990/regulation-12.json",
  "legislation": "uksi/1990/2",
  "legislation_title": "The Personal Community Charge (Relief) (England) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-relief-england-regulations-1990",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Entitlement to relief",
  "text": "(1) Subject to regulations 13 and 14, the amount which each of the eligible persons is liable to pay in respect of a personal community charge of the authority to whose personal community charge he is subject as mentioned in regulation 5(1)(a) shall (unless the relief available is a negative amount) be calculated as if the charging authority had set for each of the three years mentioned in regulation 11(1) a charge equal to its set charge less the relief available for him for the year in question.\n(2) Paragraph (1) does not apply to a person as respects the year beginning 1st April 1991 unless the calculation under this regulation resulted in a reduction in his liability for the preceding year or as respects the year beginning 1st April 1992 unless the calculations under this regulation resulted in a reduction in his liability for the two preceding years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2/regulation/12",
    "retrieved_at": "2026-10-29T15:29:49.469980+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."
}