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The Council Tax Reduction (Scotland) Regulations 2021
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The Council Tax Reduction (Scotland) Regulations 2021, Section 46 is up to date with all changes known to be in force on or before 11 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- reg. 75(1A)(h)(i) inserted by S.S.I. 2024/310 reg. 3(3)(b)(ii)
Meaning of other terms relating to earned incomeS
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46.—(1) In this Chapter—
“HMRC” means Her Majesty’s Revenue and Customs,
“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(1), and
“relievable pension contributions” has the meaning in section 188 of the Finance Act 2004(2).
(2) References in this Chapter to an applicant participating as a service user are to—
(a)an applicant who is being consulted by or on behalf of—
(i)a body which has a statutory duty to provide services in the field of health, social care or social housing, or
(ii)a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,
in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services, or
(b)the carer of a person consulted under sub-paragraph (a).
(1)
(2)
c.12. Section 188 was relevantly amended by paragraph 13 of schedule 7 of the Finance Act 2014 (c.26).
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