
1 
These Regulations may be cited as the Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996 and shall come into force on 23rd February 1996.
2 
Schedule 2 to the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 shall be amended as follows—
(a) in paragraph 1 after the words “deductible amount” there shall be inserted the words “in a case where section 11 of the 1992 Act (discounts) does not apply”,
(b) the following shall be inserted after paragraph 1—“
1A. Subject to paragraph 2 below, the deductible amount in a case where section 11 of the 1992 Act applies is calculated by applying the following formula—(C-U)×V×(1-Z)W=Xwhere—
 C, U, V, W and X have the same meanings as in paragraph 1 above, and
 Z is the appropriate percentage for the purposes of section 11(1) of the 1992 Act, expressed as a fraction, or, in a case to which subsection (2) of that section applies, twice the appropriate percentage, expressed as a fraction.”, and
(c) in paragraph 2 for “paragraph 1 above,” there shall be substituted “paragraphs 1 or 1A above, as the case may be,”.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
19th February 1996