# Local Government Finance Act 1992, Paragraph 9


(1) A person shall be disregarded for the purposes of discount on a particular day if—
(a) on the day he is engaged in providing care or support (or both) to another person or other persons; and
(b) such conditions as may be prescribed are fulfilled.
(2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
(a) require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;
(b) relate to the period for which the person is engaged in providing care or support (or both);
(c) require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;
(d) require his capital not to exceed a prescribed amount;
(e) require him to be resident in prescribed premises;
(f) require him not to exceed a prescribed age;
(g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.