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

Interpretation etc.

2.—(1) In these Regulations—

“the Act” means the Local Government Finance Act 1988;

“assumed charge” and “assumed rate poundage” mean respectively, in relation to any charging authority, the assumed personal community charge and the assumed rate poundage specified in relation to that authority in a report made in accordance with regulation 4(1);

“set charge” means the amount set by the relevant authority for its personal community charge for its area for the relevant year under Part II of the Act or any substitute amount so set or, where the authority has set different amounts for different areas, the amount applicable in the case of the chargepayer concerned, apart from these Regulations; and

for the purposes of these Regulations, two or more residences are related residences if on 31st March 1990 they form part of the same hereditament.

(2) The Schedule hereto has effect to define “rateable value”.

(3) These Regulations apply whether the liability of a person to pay an amount to an authority in respect of a personal community charge arises under section 12 of the Act or that section read with section 13.