# The Council Tax Reduction (Scotland) Amendment Regulations 2016, Regulation 26: Uprating and miscellaneous amendments

Extent: S

In Part 1 of Schedule 4 (capital to be disregarded)—
(a) in paragraph 21—
(i) omit “or” following sub-paragraph (2)(n); and
(ii) after sub-paragraph (2)(o) insert—
“; or
(p) universal credit”; and
(b) after paragraph 30 insert—
“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—
(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or
(b) the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.”.

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Source: https://www.legislation.gov.uk/ssi/2016/81/regulation/26 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-regulations-2016/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

