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The Personal Community Charge (Reductions) (England) Regulations 1991

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Special provision: deaths and exemption of other occupiers

9.—(1) his regulation applies to a person in whose case regulation 7 (death or exemption of other occupiers in March 1990) of the original Regulations applied so that the applicable formula under regulation 6 of those Regulations for the financial year ending 31st March 1991 was—

(2) Where this regulation applies, regulation 8(1) shall have effect—

(a)in a case to which paragraph (3) of that regulation applies, with the substituted formula set out in paragraph (3) below;

(b)in any other case, with the substituted formula set out in paragraph (4) below.

(3) The substituted formula is—

where

  • C has the same connotation as in regulation 8(2), F has the same value as in the formula mentioned in paragraph (1) in the case of the person concerned, and W has the same connotation as in regulation 8(4).

(4) The substituted formula is—

where

  • C, RV and ARP have the same connotations as in regulation 8(2) and F has the same value as in the formula mentioned in paragraph (1) in the case of the person concerned.

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