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2. The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995(1) are amended as follows.
(1) In Regulation 4(3)(a), after the word “dwelling”, insert “which is listed in a valuation band other than valuation band A”.
(2) In Regulation 5(2), after the words “exempt on that day”, add
“and, in the case of valuation band A and for a financial year beginning on or after 1st April 2000, by deducting the number calculated by applying the formula–
where–
HH is the authority’s estimate of the number of dwellings listed in band A (excluding dwellings which are to be treated as listed in that band by virtue of the provisions of Regulation 4(3) where the person who is liable to pay council tax in respect of the dwelling is liable to pay a reduced amount pursuant to the Council Tax (Reductions for Disabilities) Regulations 1992(2).”
S.I. 1992/554, amended by S.I. 1993/195 and S.I.1999/1004.
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