PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012

Uprating and miscellaneous amendmentsI111

In regulation 38(2)(a) (calculation of deduction of tax and contributions of self-employed earners)—

a

for “11(1)” substitute “11(2)”;

b

for “11(3) substitute “11(8)”; and

c

for “(small earnings exception)” substitute “(small profits threshold)”.