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The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

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34.  Where property is held under a trust, other than—

(a)a charitable trust within the meaning of the Charities Act 2011(1); or

(b)a trust set up with any payment to which paragraph 16 of this Schedule applies,

and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the applicant or any partner of the applicant, or both, that property.

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