The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

37.  In regulation 38 (notional income) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(1)—

(a) in paragraph (2)(b)—

(i) after “section 55A” insert “or 55AA”;

(ii) at the end omit “and”;

(b) after paragraph (2)(c) insert—

“; and

(d) a state pension under Part 1 of the Pensions Act 2014.”;

(c) in paragraph (3)(b) at the end omit “and”;

(d) after paragraph (3)(c) insert—

“; and

(d) in the case of a state pension under Part 1 of the Pensions Act 2014, in the circumstances specified in section 17(7) and (8) of that Act.”;

(e) in paragraph (8) after “(9)” insert “, (9A), (9B)”;

(f) after paragraph (9) insert—

“(9A) Paragraph (8) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension under section 8(2) of the Pensions Act 2014, alters that choice in accordance with Regulations made under section 8(7) of that Act in favour of a lump sum.

(9B) Paragraph (8) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension in accordance with Regulations made under section 10 of the Pensions Act 2014 which include provision corresponding or similar to section 8(2) of that Act, alters that choice in favour of a lump sum, in accordance with Regulations made under section 10 of that Act which include provision corresponding or similar to Regulations made under section 8(7) of that Act.”.

(1)

S.S.I. 2012/319.