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Regulation 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2021

Original text. Later amendments are not shown.

(1)

The Council Tax Reduction (Scotland) Regulations 2021f1 are amended in accordance with paragraph (2).

(2)

In regulation 57(2)(d) (meaning of “unearned income”)—

(a)

in head (i)(aa), omit “and the transitional element awarded in accordance with regulation 52 of the Universal Credit (Transitional Provisions) Regulations 2014 (“the transitional element”)”,

(b)

omit heads (ii) and (iii),

(c)

for head (iv)f2 substitute—

“(iv)

where the award includes a child element but the award is reduced under Part 7 of the 2013 Regulations (benefit cap)f3 to a level less than the value of the child element, the amount of the award after the reduction has been made.”.

Annotations

Footnotes

f1

S.S.I. 2021/249, which was relevantly amended by S.S.I. 2022/52.

f2

A new version of head (iv) was previously substituted by S.S.I. 2022/52.

f3

Part 7 was amended by S.I. 2013/630, S.I. 2016/909, S.I. 2017/138, S.I. 2020/611, S.I. 2021/786, S.I. 2021/1188, S.I. 2022/177, S.I. 2023/335, S.I. 2023/1218, S.I. 2024/919 and S.I. 2025/227.