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(1)This Act may be cited as the Community Charges (General Reduction) Act 1991.
(2)In this Act—
“the 1987 Act” means the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“the 1988 Act” means the [1988 c. 41.] Local Government Finance Act 1988; and
“the 1991 financial year” means the year beginning on 1st April 1991.
(3)Sections 1 and 2 above extend to England and Wales only and section 3 above extends to Scotland only.
(4)This Act does not extend to Northern Ireland.
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