# The Council Tax Benefit (General) Regulations 1992, Paragraph 1

Extent: E+W+S

Any amount paid by way of tax on income which is to be taken into account under regulation 24 (calculation of income other than earnings).

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Source: https://www.legislation.gov.uk/uksi/1992/1814/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.