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The Council Tax Reduction (Scotland) Regulations 2021

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Meaning of “earned income”S

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45.  “Earned income” means the remuneration or profits derived from—

(a)employment under a contract of service or in an office, including elective office,

(b)a trade, profession or vocation, or

(c)any other paid work, or

(d)any income treated as earned income in accordance with this Chapter.

Commencement Information

I1Reg. 45 in force at 1.4.2022, see reg. 1

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