Regulation 10 Regulation 15

for the words “Subject to paragraph (3)”, there shall be substituted the words “Subject to paragraphs (3) and (4)”;

the word “and” shall be deleted at the end of sub-paragraph (b); and

at the end of sub-paragraph (c), for the full stop there shall be substituted a semicolon and there shall be inserted the following sub-paragraphs:—

“(d)

for the financial year 1992-93, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(d); and

(e)

for the financial year 1993-94, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(e).”.

For paragraph (3), there shall be substituted the following paragraphs:—

“(3)

In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for any reference therein to the formula set out in paragraph (2)(b), (c), (d) or (e), there was substituted a reference to the formula set out in paragraph (4)(a), (b), (c) or (d) respectively.

(4)

The formulae referred to in paragraph (1) as read with paragraph (3) are—

(a)

$$\genfrac{}{}{0.1ex}{}{\mathrm{2C}-\left(\mathrm{R}\times \mathrm{Y}+\mathrm{\pounds 104}\right)}{\mathrm{E}}$$

(b)

$$\genfrac{}{}{0.1ex}{}{\mathrm{2C}-\left(\mathrm{R}\times \mathrm{Y}+\mathrm{\pounds 104}\right)}{\mathrm{E}}$$

(c)

$$\genfrac{}{}{0.1ex}{}{\mathrm{2C}-\left(\mathrm{R}\times \mathrm{Y}+\mathrm{\pounds 104}\right)}{\mathrm{E}}-\pounds \mathrm{13;}$$

(d)

$$\genfrac{}{}{0.1ex}{}{\mathrm{2C}-\left(\mathrm{R}\times \mathrm{Y}+\mathrm{\pounds 104}\right)}{\mathrm{E}}-\pounds \mathrm{26;}$$

and, for this purpose—

(i)

C and R shall be construed in accordance with regulation 7(2)(a) and (b) as read with regulation 13(1)(e)^f2;

(ii)

E is the number of persons who were, on 1st April 1989, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge; and

(iii)

Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962.”.