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)”.