{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-1/paragraph-9.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) A person shall be disregarded for the purposes of discount on a particular day if—\n(a) on the day he is engaged in providing care or support (or both) to another person or other persons; and\n(b) such conditions as may be prescribed are fulfilled.\n(2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—\n(a) require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;\n(b) relate to the period for which the person is engaged in providing care or support (or both);\n(c) require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;\n(d) require his capital not to exceed a prescribed amount;\n(e) require him to be resident in prescribed premises;\n(f) require him not to exceed a prescribed age;\n(g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T09:36:10.132114+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."
}