# The Council Tax Benefit Regulations 2006, Paragraph 2


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 Act;
(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006) which had his income fallen to be calculated under regulation 30 (calculation of income other than earnings) would have been disregarded under paragraph 24 of Schedule 4 (income in kind); and
(c) any payment which had his income fallen to be calculated under regulation 30 would have been disregarded under paragraph 36 of Schedule 4 (payments made under certain trusts and certain other payments).

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Source: https://www.legislation.gov.uk/uksi/2006/215/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-regulations-2006/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.