{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-101",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-101.json",
  "legislation": "ssi/2021/249",
  "legislation_title": "The Council Tax Reduction (Scotland) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021",
  "path": "regulation/101",
  "kind": "regulation",
  "number": "101",
  "heading": "Savings provisions",
  "text": "(1) Where paragraph (2) applies, the 2012 Regulations continue to have effect for the purpose described in paragraph (3) on and after 1 April 2022 as they did immediately before that date.\n(2) This paragraph applies—\n(a) in relation to any person described in regulation 97(2),\n(b) where regulation 26(1), (4) or (7) (backdated entitlement) grants a person entitlement to council tax reduction for a day before 4 April 2022,\n(c) where regulation 33(2) (newly liable persons) grants a person entitlement for the period between and including 1 and 3 April 2022, or\n(d) in relation to any change of circumstances which takes effect prior to 4 April 2022, by virtue of regulation 81 of the 2012 Regulations (date on which a change of circumstances takes effect).\n(3) The purpose is any purpose relating to entitlement to council tax reduction under the 2012 Regulations, in respect of any day before 4 April 2022.\n(4) In relation to a person to whom paragraph (2)(b) or (c) applies, the application under these Regulations is to be treated as if it were an application validly made under the 2012 Regulations.\n(5) Part 6 of schedule 1 of the 2012 Regulations continues to have effect on and after 1 April 2022, for the purposes of regulation 100, as it did immediately before that date.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 101(2)(d) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 101 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/regulation/101",
    "retrieved_at": "2026-10-28T20:55:10.625954+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."
}