13 Reduced amounts

13  Reduced amounts

(1)     The Secretary of State may[, in relation to England, and the Welsh Ministers must, in relation to Wales,] make regulations as regards any case where—

(a)     a person is liable to pay an amount to a billing authority in respect of council tax for any financial year which is prescribed; and

(b)     prescribed conditions are fulfilled.

(2)     The regulations may provide that the amount he is liable to pay shall be an amount which—

(a)     is less than the amount it would be apart from the regulations; and

(b)     is determined in accordance with prescribed rules.

(3)     This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11[, 11A][, 11B][, 11C] or 12 [, 12 [11E, 11F], 12A or 12B] above.

(4)     The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of

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