SCHEDULECouncil Tax Reduction Scheme (Default Scheme) 2013

PART 10Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

CHAPTER 1Income and capital: general

Calculation of income and capital: applicant’s family and polygamous marriages

33.—(1) The income and capital of—

(a)an applicant; and

(b)any partner of that applicant,

is to be calculated in accordance with the provisions of this Part.

(2) The income and capital of any partner of the applicant is to be treated as income and capital of the applicant, and in this Part any reference to the applicant applies equally to any partner of that applicant.

(3) Except where paragraph 37 applies, where an applicant or the partner of an applicant is married polygamously to two or more members of his household—

(a)the applicant must be treated as possessing capital and income belonging to each such member; and

(b)the income and capital of that member is to be calculated in accordance with the following provisions of this Part in like manner as for the applicant.