- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2022)
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The Council Tax Reduction (Scotland) Regulations 2021
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Point in time view as at 01/04/2022.
Changes to legislation:
The Council Tax Reduction (Scotland) Regulations 2021, PART 2 is up to date with all changes known to be in force on or before 06 March 2025. 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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PART 2SBusiness assets
8. Assets which are used wholly or mainly for the purposes of a trade, profession or vocation which the person is carrying on.S
Commencement Information
I1Sch. 4 para. 8 in force at 1.4.2022, see reg. 1
9. 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—S
(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.
Commencement Information
I2Sch. 4 para. 9 in force at 1.4.2022, see reg. 1
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