{
  "url": "https://openlegislation.uk/personal-community-charge-relief-scotland-regulations-1990/regulation-8",
  "json_url": "https://openlegislation.uk/personal-community-charge-relief-scotland-regulations-1990/regulation-8.json",
  "legislation": "uksi/1990/421",
  "legislation_title": "The Personal Community Charge (Relief) (Scotland) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-relief-scotland-regulations-1990",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amount of relief in case of the islands personal community charge",
  "text": "(1) Subject to paragraph (3) and regulation 10, in the case where the dwellinghouse referred to in regulation 7(1)(c) is situated in the area of 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 (unless the product of the relevant formula is a negative amount) be calculated as if the islands council had determined–\n(a) for the financial year 1989-90, 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)(a);\n(b) for the financial year 1990-91, 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)(b); and\n(c) for the financial year 1991-92, 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)(c).\n(2) The formulae referred to in paragraph (1) are–\n(a) C − (R + £156);\n(b) C − (R + £169);\n(c) C − (R + £182);\nand, for this purpose, C and R shall be construed in accordance with regulation 7(2)(a) and (b).\n(3) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    },
    {
      "type": "word revoked",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    },
    {
      "type": "semicolon substituted for full stop",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    },
    {
      "type": "inserted",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    },
    {
      "type": "substituted for reg. 8(2)(b)(c)",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    },
    {
      "type": "substituted for reg. 8(3)",
      "affecting": "uksi/1990/2539",
      "affecting_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/421/regulation/8",
    "retrieved_at": "2026-10-29T15:26:14.639122+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."
}