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Article 2 Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003

Original text. Later amendments are not shown.

(1)

The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003f1 is amended in accordance with paragraph (2).

(2)

In article 4 (the severely mentally impaired)—

(a)

in paragraph (2)—

(i)

for sub-paragraph (f) substitute—

“(f)

working tax credit under the Tax Credits Act 2002f2 that includes—

(i)

a disability element in accordance with regulation 9 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f3, or

(ii)

a severe disability element in accordance with regulation 17 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f4.”,

(ii)

for sub-paragraph (h)(ii) substitute—

“(ii)

article 8 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006f5 (including that provision as applied, whether with or without modifications, by any other instrument)”,

(iii)

for sub-paragraph (i)(ii) substitute—

“(ii)

article 12 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006f6 (including that provision as applied, whether with or without modifications, by any other instrument)”,

(b)

in paragraph (5)—

(i)

omit “on any day after 31 March 2023”,

(ii)

in sub-paragraph (a), at the beginning, insert “on any day after 31 March 2023,”,

(iii)

for sub-paragraph (b) substitute—

“(b)

on any day after 13 June 2023, a change to the person’s award of universal credit, other than as a result of a change to the rate of universal credit due to uprating.”.

Annotations

Footnotes

f1

S.S.I. 2003/176, which was relevantly amended by S.S.I. 2023/25.

f2

2002 c. 21.

f3

S.I. 2002/2005. New regulations 9-9B were substituted by S.I. 2003/701. Regulation 9 was amended by S.I. 2003/2815, S.I. 2006/217, S.I. 2008/1879, S.I. 2012/848, S.I. 2013/388, S.I. 2013/591, S.I. 2013/630, S.I. 2014/658 and S.I. 2021/1286.

f4

Regulation 17 was amended by S.I. 2013/388, S.I. 2013/591 and S.I. 2021/1286.

f5

S.I. 2006/606. Article 8 was amended by S.I. 2009/706.

f6

Article 12 was amended by S.I. 2007/909, S.I. 2012/359, S.I. 2016/374 and S.I. 2019/1458.