20In section 31A(1)(b) and (2)(b) of the 1986 Act (which provides that community charge benefit may take the form of a reduction in the amount of the charge which a person is liable to pay in respect of the relevant chargeable financial year)—
(a)for the words “is liable” there shall be substituted the words “is or becomes liable”; and
(b)after the word “relevant” there shall be inserted the words “,or any subsequent,”.