# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 33

Extent: S

Any sum of capital acquired by a person who is receiving, or has received, assistance whilst participating in a programme, arrangement or scheme described in sub-paragraphs (a) to (c) for the purpose of establishing or carrying on the commercial activity in respect of which the assistance is or was received, but only for a period of 52 weeks from the date on which the sum was acquired–
(a) an employment zone programme,
(b) a programme provided or other arrangements pursuant to section 2 of the Enterprise and New Towns (Scotland) Act 1990 (functions in relation to training for employment, etc.) or section 2 of the 1973 Act (functions of the Secretary of State), or
(c) the scheme provided pursuant to arrangements made by the Secretary of State under section 17A of the Jobseekers Act (schemes for assisting persons to obtain employment: “work for your benefit” schemes etc.) known as the Employment, Skills and Enterprise Scheme.

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Source: https://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/33 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-4/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.