18 Amendment of the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006
1 The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 are amended as follows.
2 At the end of regulation 31 (notional income) insert—

“11 For the purposes of paragraph (8), a person is not to be regarded as depriving himself of income where—
(a) his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from the scheme, and
(b) that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004.
12 In paragraph (11), ”registered pension scheme” has the meaning given in section 150(2) of the Finance Act 2004.”

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3 In regulation 50(11) (date on which change of circumstances is to take effect), after “the change of circumstances” insert “referred to in paragraph (10)(b)”.
4 In paragraph 17(2) of Schedule 4 (capital to be disregarded) for sub-paragraph (a) substitute—

“(a) by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998, or the Court of Protection, or on behalf of a person where the payment can only be disposed of by order or direction of any such court;”

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