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The Council Tax Reduction (Scotland) Regulations 2021

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11.—(1) The value of any right to receive a pension under an occupational or personal pension scheme or any other pension scheme registered under section 153 of the Finance Act 2004(1).

(2) In this paragraph, “occupational pension scheme” and “personal pension scheme” have the meanings given in section 1 of the Pension Schemes Act 1993(2).

(1)

2004 c.12. Section 153 was amended by paragraph 2 and 3 of schedule 10 of the Finance Act 2005 (c.7), paragraph 2 of schedule 7 of the Finance Act 2014 (c.26) and paragraph 1 of schedule 3 of the Finance Act 2018 (c.3).

(2)

1993 c.48. Section 1 was amended by section 239 of the Pensions Act 2004 (c.35), paragraph 1 of schedule 27 of the Finance Act 2007 (c.11), S.I. 2007/3014 and S.I. 2019/192.

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