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

Persons eligible for relief

16.—(1) Subject to regulations 17 and 18, the amount which a person to whom this Part applies is liable to pay in respect of a personal community charge of the authority to whose charge he was subject as mentioned in regulation 5(1)(a) shall (if it is not otherwise less) be calculated as if that charging authority had set—

(i) for the chargeable year beginning 1st April 1990 a charge equal to the product of the formula £156 + Z;

(ii) for the chargeable year beginning 1st April 1991 a charge equal to the product of the formula £169 + Z; and

(iii) for the financial year beginning 1st April 1992 a charge equal to the product of the formula £182 + Z

where Z equals any amount by which the set charge for the relevant year is higher than the assumed charge of the relevant authority.

(2) Paragraph (1)(ii) does not apply to a person unless the calculation under paragraph (1)(i) resulted in a reduction in his liability and paragraph (1)(iii) does not apply to a person unless the calculations under paragraph (1)(i) and (ii) both resulted in a reduction in his liability.