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2. In these Regulations—
“the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“exempt” means exempt from liability to pay the personal community charge and the personal community water charge under paragraph 4 of Schedule 1A to the Act;
“the old definition of severely mentally impaired” means the definition in force immediately before the coming into force of these Regulations;
“the new definition of severely mentally impaired” means the definition which is substituted for the old definition of that expression by regulation 4 of these Regulations.
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