{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-46",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-46.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/46",
  "kind": "regulation",
  "number": "46",
  "heading": "Meaning of other terms relating to earned income",
  "text": "(1) In this Chapter—\n“HMRC” means Her Majesty’s Revenue and Customs,\n“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003, and\n“relievable pension contributions” has the meaning in section 188 of the Finance Act 2004.\n(2) References in this Chapter to an applicant participating as a service user are to—\n(a) an applicant who is being consulted by or on behalf of—\n(i) a body which has a statutory duty to provide services in the field of health, social care or social housing, or\n(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,\nin their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services, or\n(b) the carer of a person consulted under sub-paragraph (a).",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 46 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2683."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "c.12. Section 188 was relevantly amended by paragraph 13 of schedule 7 of the Finance Act 2014 (c.26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/regulation/46",
    "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."
}