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(This note is not part of the Order)
By virtue of section 2 of, and paragraph 8 of Schedule 1 to, the Local Government Finance Act 1988 certain patients and detainees in national health service hospitals are treated as exempt individuals for the purposes of the personal community charge.
The Secretary of State may substitute by Order another definition of hospital for that set out in paragraph 8(2) of Schedule 1 to the 1988 Act. The definition substituted by this Order adds, for the purposes of the exemption conferred by paragraph 8, certain military, air-force and naval hospitals.
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