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The Personal Community Charge (Relief) (England) Regulations 1990

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Local Government Boundary Changes

10.  Where on or after April 1990 an eligible person becomes subject to the personal community charge of another charging authority solely in consequence of an order under Part IV of the Local Government Act 1972(1) (changes in local government areas), this Part shall thereafter apply to him as if that other charging authority had at all material times been the authority to whose personal community charge he and all other relevant persons were subject: but for the purpose of calculating the amount of relief (if any) to which that person is entitled, the assumed rate poundage shall continue to be that specified for the previous charging authority.

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