# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 9

Extent: S

Assets which were used wholly or mainly for a trade, profession or vocation that the person has ceased to carry on within the past 6 months if—
(a) the person is taking reasonable steps to dispose of those assets, or
(b) the person ceased to be engaged in carrying on the trade, profession or vocation because of incapacity and can reasonably expect to be reengaged on recovery.

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Source: https://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.