Regulation 3 Amendment of the Council Tax Reduction (Scotland) Regulations 2021

for paragraph (8) substitute—

“(8)

A child or young person is to be treated as not being the responsibility of any person during any period when the child or young person is placed with a foster carer in accordance with the Looked After Children (Scotland) Regulations 2009^f1.”,

in paragraph 10(a), omit the definition of “looked after by a local authority”.