PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Uprating and miscellaneous amendments22.

In regulation 37(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)”.