Local Government Finance Act 1992

9 (1) A person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he is engaged in providing care or support (or both) to another person or other persons; and

(b) such conditions as may be prescribed are fulfilled.

(2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—

(a) require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;

(b) relate to the period for which the person is engaged in providing care or support (or both);

(c) require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;

(d) require his capital not to exceed a prescribed amount;

(e) require him to be resident in prescribed premises;

(f) require him not to exceed a prescribed age;

(g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).