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2.—(1) In regulation 2 of the principal Regulations (interpretation)—
(a)for the definition of “community charge benefit” there shall be substituted the following definition—
““community charge benefit” means community charge benefits under Part VII of the Contributions and Benefits Act 1992 as originally enacted(1);”;
(b)the definition of “eligible rent” shall be omitted;
(c)after the definition of “lone parent” there shall be inserted the following definition—
““lower rate” where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988(2) by virtue of section 832(1) of that Act;”;
(d)after the definition of “remunerative work” there shall be inserted the following definition—
““rent” means “eligible rent” to which regulation 10 of the Housing Benefit (General) Regulations 1987(3) refers, less any deductions in respect of non-dependants which fall to be made under regulation 63 of those Regulations;”;
(e)for the definition of “water charges” there shall be substituted the following definition—
““water charges” means—
as respects England and Wales, any water and sewerage charges under Chapter 1 of Part V of the Water Industry Act 1991(4);
as respects Scotland, any water and sewerage charges under Schedule 11 to the 1992 Act;
in so far as such charges are in respect of the dwelling which a person occupies as his home;”;
(2) In regulation 2(2) for the words “In Schedule 5” there shall be substituted the words “In these Regulations,”.
Part VII of the Contributions and Benefits Act 1992 was amended by the Local Government Finance Act 1992 Schedule 9 which substituted council tax benefit for community charge benefits.
1988 c. 1; the definition of “lower rate” was added by the Finance Act 1992 (c. 20), section 9(9).
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