{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-45",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Meaning of “earned income”",
  "text": "“Earned income” means the remuneration or profits derived from—\n(a) employment under a contract of service or in an office, including elective office,\n(b) a trade, profession or vocation, or\n(c) any other paid work, or\n(d) any income treated as earned income in accordance with this Chapter.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 45 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/45",
    "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."
}