[F121(1)[F2This paragraph applies where a billing authority exercises the power under section 13A(1) above by determining a class of case in which liability is to be reduced.]E+W+S
[F2This paragraph applies where—
(a)a billing authority in England or a specified authority (within the meaning of Schedule 1B) in Wales makes a council tax reduction scheme, or
(b)a billing authority exercises the power under section 13A(1)(c) by determining a class of case in which liability is to be reduced.]
(2)Where [F3 the scheme or] the determination provides for liability to be reduced to nil, any dwelling in relation to which the reduction applies shall be treated for the purposes of this Schedule as an exempt dwelling.
(3)Where [F3 the scheme or] the determination provides for liability to be reduced otherwise than to nil, any amount in relation to which the reduction applies shall be treated for the purposes of this Schedule as subject to a discount equal to the amount of the reduction.]
Textual Amendments
F1Sch. 2 para. 21 inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 53(3)
F2Sch. 2 para. 21(1) substituted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 7(2)
F3Words in Sch. 2 para. 21(2)(3) inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 7(3)