9.—(1) Regulation 16 of the Council Tax Reduction (Scotland) Regulations 2021(1) (persons not entitled to council tax reduction: persons treated as not being in Great Britain) is amended as follows.
(2) In paragraph (6)—
(a)at the end of sub-paragraph (m), omit “or”, and
(b)after sub-paragraph (n), insert—
“, or
(o)a person in Great Britain who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7 October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7 October 2023 or the violence which rapidly escalated in the region following the attack and—
(i)has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(ii)has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act”.
S.S.I. 2021/249, relevantly amended by S.S.I. 2022/52, S.S.I. 2023/38 , S.S.I. 2023/149 and to be further amended by S.S.I. 2023/268.