Sch. 4 para. 13 in force at 1.4.2022, see reg. 1

http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/13/2024-10-21The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2024-11-10Expert Participation2024-10-21These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.SCHEDULE 4Capital to be disregardedPART 3Value of contracts and rights etc.13.

The value of the right to receive any income under a life interest or from a life rent.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ssi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ssi/2021/249"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ssi/2021/249"/>
<FRBRdate date="2021-06-23" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/scotland"/>
<FRBRcountry value="GB-SCT"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="249"/>
<FRBRname value="S.S.I. 2021/249"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ssi/2021/249/2024-10-21"/>
<FRBRuri value="http://www.legislation.gov.uk/ssi/2021/249/2024-10-21"/>
<FRBRdate date="2024-10-21" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ssi/2021/249/2024-10-21/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ssi/2021/249/2024-10-21/data.akn"/>
<FRBRdate date="2024-12-07Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="2021-06-23" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="2021-06-25" eId="date-laid-1" source="#scottish-parliament"/>
<eventRef refersTo="#coming-into-force" date="2022-04-01" eId="date-cif-1" source="#"/>
<eventRef date="2022-04-01" eId="date-2022-04-01" source="#"/>
<eventRef date="2024-04-01" eId="date-2024-04-01" source="#"/>
<eventRef date="2024-10-21" eId="date-2024-10-21" source="#"/>
<eventRef date="2024-10-31" eId="date-2024-10-31" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-s" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#extent-s" type="jurisdiction"/>
<restriction href="#schedule-4" refersTo="#extent-s" type="jurisdiction"/>
<restriction href="#schedule-4-part-3" refersTo="#extent-s" type="jurisdiction"/>
<restriction href="#schedule-4-paragraph-13" refersTo="#extent-s" type="jurisdiction"/>
<restriction refersTo="#period-from-2024-10-21-to-2024-10-31" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#period-from-2024-10-21-to-2024-10-31" type="jurisdiction"/>
<restriction href="#schedule-4" refersTo="#period-from-2024-04-01" type="jurisdiction"/>
<restriction href="#schedule-4-part-3" refersTo="#period-from-2022-04-01" type="jurisdiction"/>
<restriction href="#schedule-4-paragraph-13" refersTo="#period-from-2022-04-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#schedule-4-paragraph-13" refersTo="#key-3d754c7fac4fe413bb44539ddece2488"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2022-04-01">
<timeInterval start="#date-2022-04-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-04-01">
<timeInterval start="#date-2024-04-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-10-21-to-2024-10-31">
<timeInterval start="#date-2024-10-21" end="#date-2024-10-31" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCOrganization eId="scottish-parliament" href="" showAs="ScottishParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
<TLCLocation eId="extent-s" href="" showAs="S"/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-3d754c7fac4fe413bb44539ddece2488" marker="I1">
<p>
<ref eId="cnh7oncs4-01708" class="subref" href="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/4/paragraph/13">Sch. 4 para. 13</ref>
in force at 1.4.2022, see
<ref eId="cnh7oncs4-01709" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2021/249/regulation/1">reg. 1</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/13/2024-10-21</dc:identifier>
<dc:title>The Council Tax Reduction (Scotland) Regulations 2021</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">COUNCIL TAX</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-11-10</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-10-21</dct:valid>
<dc:description>These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="ScottishStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2021"/>
<ukm:Number Value="249"/>
<ukm:Made Date="2021-06-23"/>
<ukm:Laid Date="2021-06-25" Class="ScottishParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2022-04-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111050729"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2021/249/pdfs/ssipn_20210249_en.pdf" Date="2021-06-25" Title="Policy Note" Size="34419"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2021/249/pdfs/ssi_20210249_en.pdf" Date="2021-06-25" Size="721248"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="210"/>
<ukm:BodyParagraphs Value="105"/>
<ukm:ScheduleParagraphs Value="105"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="2"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<hcontainer name="schedule" eId="schedule-4">
<num>SCHEDULE 4</num>
<heading>Capital to be disregarded</heading>
<part eId="schedule-4-part-3">
<num>PART 3</num>
<heading>Value of contracts and rights etc.</heading>
<paragraph eId="schedule-4-paragraph-13" uk:target="true" class="schProv1">
<num>13.</num>
<content>
<p>The value of the right to receive any income under a life interest or from a life rent.</p>
</content>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>