COMMUNITY CHARGES, SCOTLAND Citation and commencement 1 These Regulations may be cited as the Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990 and shall come into force on 11th January 1991. Interpretation 2 In these Regulations— “the principal Regulations ” means the Personal Community Charge (Relief) (Scotland) Regulations 1990 ; “the Relief No. 2 Regulations ” means the Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990 . Amendment of the principal Regulations Regulation 2 3 1 Regulation 2 of the principal Regulations shall be amended as follows. 2 In paragraph (1), for the definition of “prescribed financial years”, there shall be substituted the following definition:— “prescribed financial years” means the financial years 1989-90, 1990-91, 1991-92, 1992-93 and 1993-94; . Regulation 3 4 1 Regulation 3 of the principal Regulations shall be amended as follows. 2 For paragraph (2), there shall be substituted the following paragraph:— 2 For the purposes of paragraph (1), any payment made on behalf of another by a person whose sole or main residence is not also that of the beneficiary shall be treated as made by the beneficiary, except where the payment is made by an employer or previous employer for the benefit of an employee or former employee, the spouse of an employee or former employee or the widow or widower of a person who was an employee. . Regulation 7 5 1 Regulation 7 of the principal Regulations shall be amended as follows. 2 In paragraphs (2) and (3), for the reference to “£156”, there shall be substituted a reference to “£104”. Regulation 8 6 1 Regulation 8 of the principal Regulations shall be amended as follows. 2 In paragraph (1)— a for the words “Subject to paragraph (3)”, there shall be substituted the words “Subject to paragraphs (3) and (4)”; b the word “and” shall be deleted at the end of sub-paragraph (b); and c at the end of sub-paragraph (c), for the full stop there shall be substituted a semicolon and there shall be inserted the following sub-paragraphs:— d for the financial year 1992-93, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(d); and e for the financial year 1993-94, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(e). . 3 In paragraph (2), for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b C − (R + £104); c C − (R + £104); d C − (R + £117); e C − (R + £130); . 4 For paragraph (3), there shall be substituted the following paragraphs:— 3 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc. ) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for any reference therein to the formula set out in paragraph (2)(b), (c), (d) or (e), there was substituted a reference to the formula set out in paragraph (4)(a), (b), (c) or (d) respectively. 4 The formulae referred to in paragraph (1) as read with paragraph (3) are— a C − (R × Y + £104); b C − (R × Y + £104); c C − (R × Y + £117); d C − (R × Y + £130); and, for this purpose— i C and R shall be construed in accordance with regulation 7(2)(a) and (b); and ii Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. . Regulation 9 7 1 Regulation 9 of the principal Regulations shall be amended as follows. 2 In paragraph (1)— a for the words “Subject to paragraph (3)”, there shall be substituted the words “Subject to paragraphs (3) and (4)”; b the word “and” shall be deleted at the end of sub-paragraph (b); and c at the end of sub-paragraph (c), for the full stop there shall be substituted a semicolon and there shall be inserted the following sub-paragraphs:— d for the financial year 1992-93, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(d); and e for the financial year 1993-94, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(e). . 3 In paragraph (2), for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b C − (R + £104); c C − (R + £104); d C − (R + £117); e C − (R + £130); . 4 For paragraph (3), there shall be substituted the following paragraphs:— 3 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for any reference therein to the formula set out in paragraph (2)(b), (c), (d) or (e), there was substituted a reference to the formula set out in paragraph (4)(a), (b), (c) or (d) respectively. 4 The formulae referred to in paragraph (1) as read with paragraph (3) are— a C − (R × Y + £104); b C − (R × Y + £104); c C − (R × Y + £117); d C − (R × Y + £130); and, for this purpose— i C and R shall be construed in accordance with regulation 7(2)(a) and (b); and ii Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. . Regulation 13 8 1 Regulation 13 of the principal Regulations shall be amended as follows. 2 In paragraphs (1A) and (1B) , for the reference to “£156”, there shall be substituted a reference to “£104”. Regulation 14 9 1 Regulation 14 of the principal Regulations shall be amended as follows. 2 In paragraph (1) — a for the words “Subject to paragraph (3)”, there shall be substituted the words “Subject to paragraphs (3) and (4)”; b the word “and” shall be deleted at the end of sub-paragraph (b); and c at the end of sub-paragraph (c), for the full stop there shall be substituted a semicolon and there shall be inserted the following sub-paragraphs:— d for the financial year 1992-93, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(d); and e for the financial year 1993-94, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(e). . 3 In paragraph (2) , for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b 2C - ( R + £104 ) E c 2C - ( R + £104 ) E d 2C - ( R + £104 ) E - £ 13; e 2C - ( R + £104 ) E - £ 26; . 4 For paragraph (3), there shall be substituted the following paragraphs:— 3 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for any reference therein to the formula set out in paragraph (2)(b), (c), (d) or (e), there was substituted a reference to the formula set out in paragraph (4)(a), (b), (c) or (d) respectively. 4 The formulae referred to in paragraph (1) as read with paragraph (3) are— a 2C - ( R × Y + £104 ) E b 2C - ( R × Y + £104 ) E c 2C - ( R × Y + £104 ) E - £ 13; d 2C - ( R × Y + £104 ) E - £ 26; . and, for this purpose— C and R shall be construed in accordance with regulation 7(2)(a) and (b) as read with regulation 13(1)(e) ; E is the number of persons who were, on 1st April 1989, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge; and Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. . Regulation 15 10 1 Regulation 15 of the principal Regulations shall be amended as follows. 2 In paragraph (1)— a for the words “Subject to paragraph (3)”, there shall be substituted the words “Subject to paragraphs (3) and (4)”; b the word “and” shall be deleted at the end of sub-paragraph (b); and c at the end of sub-paragraph (c), for the full stop there shall be substituted a semicolon and there shall be inserted the following sub-paragraphs:— d for the financial year 1992-93, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(d); and e for the financial year 1993-94, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(e). . 3 In paragraph (2) , for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b 2C - ( R + £104 ) E c 2C - ( R + £104 ) E d 2C - ( R + £104 ) E - £ 13; e 2C - ( R + £104 ) E - £ 26; . 4 For paragraph (3), there shall be substituted the following paragraphs:— 3 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for any reference therein to the formula set out in paragraph (2)(b), (c), (d) or (e), there was substituted a reference to the formula set out in paragraph (4)(a), (b), (c) or (d) respectively. 4 The formulae referred to in paragraph (1) as read with paragraph (3) are— a 2C - ( R × Y + £104 ) E b 2C - ( R × Y + £104 ) E c 2C - ( R × Y + £104 ) E - £ 13; d 2C - ( R × Y + £104 ) E - £ 26; and, for this purpose— i C and R shall be construed in accordance with regulation 7(2)(a) and (b) as read with regulation 13(1)(e) ; ii E is the number of persons who were, on 1st April 1989, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge; and iii Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. . Regulation 19 11 1 Regulation 19 of the principal Regulations shall be amended as follows. 2 In paragraph (1)(d), for the words “1st October 1990”, there shall be substituted the words “1st October 1991”. Regulation 20 12 1 Regulation 20 of the principal Regulations shall be amended as follows. 2 In paragraph (1), for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b for the financial year 1990-91, a personal community charge equal to £104 + Z; c for the financial year 1991-92, a personal community charge equal to £104 + Z; d for the financial year 1992-93, a personal community charge equal to £117 + Z; e for the financial year 1993-94, a personal community charge equal to £130 + Z; . 3 Paragraph (2) shall cease to have effect. Regulation 21 13 1 Regulation 21 of the principal Regulations shall be amended as follows. 2 In paragraph (1), for sub-paragraphs (b) and (c), there shall be substituted the following sub-paragraphs:— b for the financial year 1990-91, a personal community charge equal to £104 + Z; c for the financial year 1991-92, a personal community charge equal to £104 + Z; d for the financial year 1992-93, a personal community charge equal to £117 + Z; e for the financial year 1993-94, a personal community charge equal to £130 + Z; . 3 Paragraph (2) shall cease to have effect. Amendment of Relief No. 2 Regulations 14 In regulation 2(1) of the Relief No. 2 Regulations, for the definition of “the Relief Regulations ”, there shall be substituted the following definition:— “the Relief Regulations” means the Personal Community Charge (Relief) (Scotland) Regulations 1990 as they existed prior to any amendment made to those Regulations by the Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990 ; . Revocation 15 Regulations 20(2) and 21(2) of the principal Regulations are hereby revoked. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 10th December 1990