{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016/regulation-26",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016/regulation-26.json",
  "legislation": "ssi/2016/81",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment Regulations 2016",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Uprating and miscellaneous amendments",
  "text": "In Part 1 of Schedule 4 (capital to be disregarded)—\n(a) in paragraph 21—\n(i) omit “or” following sub-paragraph (2)(n); and\n(ii) after sub-paragraph (2)(o) insert—\n“; or\n(p) universal credit”; and\n(b) after paragraph 30 insert—\n“30A. Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the 1992 Act or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to—\n(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or\n(b) the amount of that lump sum,\nbut only for so long as that person does not change that election in favour of an increase of pension or benefit.”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 in force at 1.4.2016 in accordance with, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 21 of Schedule 4 is amended by S.S.I. 2013/142 and S.S.I. 2015/46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/81/regulation/26",
    "retrieved_at": "2026-10-28T21:25:05.497479+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}