# The Council Tax Benefit (General) Regulations 1992, Paragraph 2

Extent: E+W+S

In determining a second adult’s gross income for the purposes of this Schedule, there shall be disregarded from that income—
(a) any attendance allowance, or any disability living allowance under section 71 of the Contributions and Benefits Act 1992;
(b) any payment made under the Trusts, the Fund , the Eileen Trust or the Independent Living Funds which had his income fallen to be calculated under regulation 24 (calculation of income other than earnings) would have been disregarded under paragraph 22 of Schedule 4 (income in kind); and
(c) any payment which had his income fallen to be calculated under regulation 24 would have been disregarded under paragraph 35 of Schedule 4 (payments made under certain trusts and certain other payments).

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Source: https://www.legislation.gov.uk/uksi/1992/1814/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.