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14.—(1) Where—
(a)a person is entitled to a reduction under an authority’s scheme in respect of his liability for the authority’s council tax as it has effect in respect of a chargeable financial year;
(b)the person entitled to the reduction is jointly and severally liable for the council tax; and
(c)the authority determines that discharging his entitlement by reducing the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992(1) refers would be inappropriate,
it may make a payment to him of the amount of the reduction to which he is entitled, rounded where necessary to the nearest penny.
(2) Subject to sub-paragraph (3) any payment made under sub-paragraph (1) must be made to the person who is entitled to the reduction.
(3) Where a person other than a person who is entitled to a reduction under an authority’s scheme made the application and that first person is a person acting pursuant to an appointment under paragraph 4(3) or is treated as having been so appointed by virtue of paragraph 4(4), the amount of the reduction may be paid to that person.
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