Addition to community charge benefit subsidy
21. The addition referred to in article 18 shall be of the following amounts—
(a)in a case where, following the loss, destruction or non-receipt, or alleged loss, destruction or non-receipt of original instruments of payment, an appropriate authority makes duplicate payments and the original instruments have been or are subsequently encashed, an amount equal to 25 per cent. of the amount of the duplicate payments;
(b)in a case where it is discovered by an appropriate authority, during the relevant year, that excess benefits have been allowed in the year ending 31st March 1991, and an amount is to be deducted under article 22 in relation to those excess benefits, an amount equal to—
(i)where the excess benefits are allowed in consequence of an error of the appropriate authority making the payment, 15 per cent. of the excess benefits;
(ii)where the excess benefits are allowed in consequence of an official error, within the meaning of article 20(3), 95 per cent. of that part of the excess benefits which have not been recovered by the appropriate authority and nil per cent. of the remainder of the excess benefits;
(iii)where technical excess benefits, within the meaning of article 20(4), are allowed, 15 per cent. of the excess benefits for a period not exceeding 2 benefit weeks, beginning with the benefit week after the week in which the change of circumstances is disclosed to the appropriate authority and nil per cent. of the excess benefit for any period thereafter;
(iv)where excess benefits are allowed for any other reason, 25 per cent. of the excess benefits.