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Regulation 20 Amount of relief in the case of the islands personal community charge

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Subject to paragraph (2) and regulation 22, in the case where the dwellinghouse referred to in regulation 19(1)(a) is situated in the area o f an islands council, the amount which an eligible person is or was liable to pay in respect of the islands personal community charge in respect of any of the prescribed financial years shall (if it is not otherwise less) be calculated as if the islands council had determined–

(a)

for the financial year 1989-90, a personal community charge equal to £156 + Z;

(b)

for the financial year 1990-91, a personal community charge equal to £169 + Z; and

(c)

for the financial year 1991-92, a personal community charge equal to £182 + Z;

where Z is the amount by which the set personal community charge of that islands council for the relevant financial year is higher than the APCC of that islands council.

(2)

Paragraph (1)(b) does not apply to an eligible person unless the calculation under paragraph (1)(a) resulted in a reduction in his liability, and paragraph (1)(c) does not apply to a person unless the calculations under paragraph (1)(a) and (b) both resulted in a reduction in his liability.