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The Personal Community Charge (Relief) (Wales) Regulations 1991
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4.—(1) This paragraph applies where the relevant structure is situated wholly within the area of a charging authority and within more than one community area.
(2) The premises concerned shall be treated as situated in whichever of those community areas contains the greater or greatest part of the structure, ascertained by the charging authority by reference to its superficial extent.
(3) Where it appears to the charging authority concerned that no such part of the relevant structure can reasonably be ascertained to be greater than any other for the purposes of sub-paragraph (2), the premises concerned shall be treated as being situated in such community area (being an area within which some of the relevant structure is situated) as is determined by the charging authority.
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