Explanatory note

Regulation 3 of these Regulations makes a minor amendment to thePersonal Community Charge (Relief) (Wales) Regulations 1991 (S.I.1991/212). In cases where the relief prescribed under those regulationswould otherwise produce a negative amount when deducted from a chargingauthority’s set charge, the amendment prescribes that the relief will beof an amount equal to the set charge, thus producing a result of zerofor the figure on which liability is calculated.