delete COUNCIL TAX FIGURE
These 1997 regulations established transitional council tax reductions for English local authorities undergoing reorganization under section 17 orders of the Local Government Act 1992. They defined 'eligible persons' in affected areas, prescribed formulas for discounted chargeable amounts and deductible amounts via schedules, allowed billing authorities to request information from taxpayers, provided appeal procedures via review boards, and modified the 1996 Regulations for authorities with 1996 reorganisation dates. The regulations explicitly applied only to the financial year beginning 1 April 1997.
This regulation is completely obsolete — it was explicitly designed as a one-year transitional measure for the 1997 local government reorganisation, applying only to the financial year beginning 1 April 1997. The reorganisation it was enacted to address concluded decades ago. The complex machinery of schedules, deductible amounts, eligible persons, and review board appeals serves no current purpose. While transitional provisions may appear humanitarian, they perpetuate regulatory complexity and create perverse incentives for local authorities to structure reorganizations to capture transitional relief rather than optimize for long-term efficiency. All legitimate purposes have long since expired, and retaining this on the statute books adds nothing but clutter and potential confusion.