The Council Tax Reduction (Scotland) Regulations 2012

Made: 7th November 2012

Laid before the Scottish Parliament: 9th November 2012

Coming into force: 28th January 2013

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 and all other powers enabling them to do so.

PART 1 — General

Citation and commencement

1

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Interpretation

2

• (1) ...

• ...

• “the 1992 Act” means the Social Security Contributions and Benefits Act 1992 ;

• ...

• “local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 ;

• ...

• “self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);

• ...

• “voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

• ...

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-dependants

3

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Young persons

4

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Occupation of a dwelling as a home

5

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Remunerative work

6

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PART 2 — Families

Entitlement of only one member of a family

7

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Couples: polygamous marriages

8

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Applicant in receipt of income-related benefit

9

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Responsibility for another person

10

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Membership of a household

11

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PART 3 — Application of the Regulations

Application

12

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Prescribed years

13

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PART 4 — Entitlement to council tax reduction

Conditions of entitlement to council tax reduction

14

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Persons not entitled to council tax reduction: absentees

15

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Persons not entitled to council tax reduction: absentees

16

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Persons treated as being in Great Britain

17

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Temporary absence from Great Britain

18

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Persons not entitled to council tax reduction: persons subject to immigration control

19

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Persons not entitled to council tax reduction: persons subject to immigration control

20

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PART 5 — Applicable amount

Applicable amount

21

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Applicable amount: polygamous marriages.

22

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Applicable amount: persons who have an award of universal credit

23

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PART 6 — Income and capital

CHAPTER 1 — General

Calculation of income and capital of members of applicant's family and of a polygamous marriage

24

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Circumstances in which capital and income of non-dependant is to be treated as applicant's

25

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CHAPTER 2 — Income and capital where there is an award of universal credit

Calculation of income and capital: persons who have an award of universal credit

26

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CHAPTER 3 — Income

Calculation of income on a weekly basis

27

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Treatment of child care charges

28

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Average weekly earnings of employed earners

29

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Average weekly earnings of self-employed earners

30

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Average weekly income other than earnings

31

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Calculation of average weekly income from ... tax credits

32

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Calculation of weekly income

33

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CHAPTER 4 — Employed earners

Earnings of employed earners

34

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Calculation of net earnings of employed earners

35

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CHAPTER 5 — Self-employed earners

Earnings of self-employed earners

36

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Calculation of net profit of self-employed earners

37

• (1) For the purposes of regulation 30 (average weekly earnings of self-employed earners) the earnings of an applicant to be taken into account are—

• (a) in the case of a self-employed earner who is engaged in employment on that earner's own account, the net profit derived from that employment;

• (b) in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975 , that earner's share of the net profit derived from that employment, less—

• (i) an amount in respect of income tax and social security contributions payable under the 1992 Act calculated in accordance with regulation 38 (deduction of tax and contributions for self-employed earners); and

• (ii) one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

• (2) Any sum, where applicable, specified in Schedule 3 is to be disregarded when calculating a self-employed earner's net profit.

• (3) For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less—

• (a) subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

• (b) an amount in respect of—

• (i) income tax; and

• (ii) social security contributions payable under the 1992 Act; and

• (c) one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

• (4) For the purposes of paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of the employment.

• (5) Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4), in respect of—

• (a) any capital expenditure;

• (b) the depreciation of any capital asset;

• (c) any sum employed or intended to be employed in the setting up or expansion of the employment;

• (d) any loss incurred before the beginning of the assessment period;

• (e) the repayment of capital on any loan taken out for the purposes of the employment;

• (f) any expenses incurred in providing business entertainment; or

• (g) any debts, except bad debts proved to be bad, but this sub-paragraph does not apply to any expenses incurred in the recovery of a debt.

• (6) A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—

• (a) the replacement in the course of business of equipment or machinery; and

• (b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

• (7) The relevant authority is to refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.

• (8) For the avoidance of doubt—

• (a) a deduction is not to be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the employment;

• (b) a deduction is to be made under paragraph (3)(a) or (4) in respect of—

• (i) the excess of any value added tax paid over value added tax received in the assessment period;

• (ii) any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and

• (iii) any payment of interest on a loan taken out for the purposes of the employment.

• (9) Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—

• (a) an amount in respect of—

• (i) income tax; and

• (ii) social security contributions payable under the 1992 Act;

calculated in accordance with regulation 38 (deduction of tax and contributions of self-employed earners); and

• (b) one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

• (10) For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of those employments is not to be offset against earnings in any other of the applicant's employments.

• (11) The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period, and for the purposes of this regulation the daily amount of the qualifying premium is to be determined—

• (a) where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365; and

• (b) in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

• (12) In this regulation “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is payable on or after the date of the application.

Deduction of tax and contributions of self-employed earners

38

• (1) The amount to be deducted in respect of income tax under regulation 37(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income was assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35(1) of the Income Tax Act 2007 (personal allowance for those aged under 65) as is appropriate to the applicant's circumstances, but, if the assessment period is less than one year the earnings to which the basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis.

• (2) The amount to be deducted in respect of social security contributions under regulation 37(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is the total of—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period, but if the assessment period is less than one year those limits are to be reduced pro rata.

• (3) In this regulation “chargeable income” means—

• (a) except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 37(3)(a) or, as the case may be, (4); and

• (b) in the case of employment as a child minder, one-third of the earnings of that employment.

CHAPTER 6 — Other income

Calculation of income other than earnings

39

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Capital treated as income

40

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Notional income

41

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CHAPTER 7 — Capital

Capital limit

42

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Calculation of capital

43

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Disregard of capital of child and young person

44

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Income treated as capital

45

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Calculation of capital in the United Kingdom

46

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Calculation of capital outside the United Kingdom

47

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Notional capital

48

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Diminishing notional capital

49

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Capital jointly held

50

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Calculation of tariff income from capital

51

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PART 7 — Students

CHAPTER 1 — General

Interpretation: students

52

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Treatment of students

53

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CHAPTER 2 — Income

Calculation of grant income

54

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Calculation of covenant income where a contribution is assessed

55

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Covenant income where no grant income or no contribution is assessed

56

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Relationship with amounts to be disregarded under Schedule 4

57

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Other amounts to be disregarded

58

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Treatment of student loans

59

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Treatment of fee loans

60

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Treatment of payments from access funds

61

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Disregard of contribution

62

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Further disregard of student's income

63

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Income treated as capital

64

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Disregard of changes occurring during summer vacation

65

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PART 8 — Amount of reduction

Maximum council tax reduction

66

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Non-dependant deductions

67

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Extended council tax reduction

68

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Duration of period of entitlement to extended council tax reduction

69

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Amount of extended council tax reduction

70

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Extended council tax reduction: movers

71

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Relationship between council tax reduction and extended council tax reduction

72

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Extended council tax reduction (qualifying contributory benefits)

73

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Duration of extended council tax reduction (qualifying contributory benefits)

74

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Amount of extended council tax reduction (qualifying contributory benefits)

75

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Extended council tax reduction (qualifying contributory benefits): movers

76

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Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)

77

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Alternative maximum council tax reduction

78

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Residents of a dwelling to whom regulation 14(6) does not apply

79

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PART 9 — Effective date

Date on which entitlement is to begin

80

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Date on which a change of circumstances is to take effect

81

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PART 10 — Applications

Who may apply

82

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Written applications

83

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Telephone applications

84

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Date on which an application is made

85

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Evidence and information

86

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Amendment of applications

87

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Withdrawal of applications

88

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PART 11 — Notification of changes of circumstances

Duty to notify changes of circumstances

89

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Alternative means of notifying changes of circumstances

90

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PART 12 — Electronic communications

Sending documents by electronic communication

91

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PART 13 — Consequential and transitional provisions

Transitional provision

92

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Savings provision

93

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Consequential amendments

94

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SCHEDULE 1 — Applicable amount

PART 1 — Personal Allowances

1

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2

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3

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PART 2 — Family Premium

4

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PART 3 — Disability premiums

5

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6

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7

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8

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Disability premium

9

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Additional condition for the disability premium

10

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Severe disability premium

11

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Enhanced disability premium

12

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Disabled child premium

13

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Carer premium

14

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Persons in receipt of concessionary payments

15

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Persons in receipt of benefit for another

16

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PART 4 — Amounts of disability premiums

17

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PART 5 — Components

Components

18

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19

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20

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Work-related activity component

21

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Support component

22

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Amount of components

23

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24

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PART 6 — Transitional addition

25

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26

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27

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Amount of transitional addition

28

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29

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SCHEDULE 2 — Amount of alternative maximum council tax reduction

1

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2

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3

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4

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SCHEDULE 3 — Sums to be disregarded in the calculation of earnings

1

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2

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3

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4

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5

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6

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7

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8

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9

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10

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11

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12

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13

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14

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15

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16

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17

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18

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19

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SCHEDULE 4 — Sums to be disregarded in the calculation of income other than earnings

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

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3

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4

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5

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6

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7

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8

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9

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10

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11

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12

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13

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14

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15

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16

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17

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18

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19

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20

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21

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22

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23

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24

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25

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26

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27

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28

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29

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30

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31

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32

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33

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34

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35

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36

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37

A crisis payment made for the purpose of meeting an immediate short term need or a payment made for the purpose of meeting a need for community care—

• (a) from a welfare fund;

• (aa) by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) and using funds provided by the Scottish Ministers,

• (b) by a local authority in exercise of the power in section 1 of the Localism Act 2011 (local authority's general power of competence) and using funds provided by the Secretary of State, and in this sub-paragraph local authority means a local authority within the meaning of section 8 of that Act; or

• (c) by, or on behalf of, the Welsh Ministers in exercise of the power in section 60 of the Government of Wales Act 2006 (promotion etc. of well-being).

38

Any payment under Part 10 of the 1992 Act (Christmas bonus for pensioners).

39

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40

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41

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42

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43

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44

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45

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46

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47

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48

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49

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50

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51

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52

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53

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54

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55

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56

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57

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58

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59

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60

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61

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62

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63

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64

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SCHEDULE 5 — Capital to be disregarded

1

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2

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3

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4

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5

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6

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7

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8

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9

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10

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11

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12

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13

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14

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15

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16

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17

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18

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19

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20

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21

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22

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23

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24

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25

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26

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27

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28

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29

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30

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31

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32

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33

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34

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35

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36

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37

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38

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39

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40

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41

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42

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43

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44

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45

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46

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47

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48

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49

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50

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51

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52

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53

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54

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55

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56

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57

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58

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59

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60

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61

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62

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63

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 6 — Savings provisions

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 7 — Consequential amendments

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

JOHN SWINNEY — A member of the Scottish Government — 2012-11-07

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^f00002]: 1973 c.50.

[^f00003]: 1992 c.4.

[^f00004]: Section 171ZEA was added by section 6 of the Work and Families Act 2006 (c.18) and section 171ZEB was added by section 7 of that Act.

[^f00005]: 1996 c.18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c.22) and amended by paragraphs 33 and 34, respectively, of Schedule 1 to the Work and Families Act 2006 (c.18).

[^f00006]: Part3 was relevantly amended by section66 of the Welfare Reform and Pensions Act 1999 (c.30), section60 of the Welfare Reform Act 2007 (c.5) and S.I.2011/2426.

[^f00007]: S.I.1983/686 as relevantly amended by S.I. 1984/1675 and 2001/420.

[^f00008]: 2007 c.3. Section989 was relevantly amended by section26 of the Scotland Act 2012 (c.11).

[^f00009]: 2004 c.35.

[^f00010]: 2010 asp 8.

[^f00011]: 2000 c.14. Section 3 was amended by paragraph 4 of Schedule 5 to the Health and Social Care Act 2008 (c.14).

[^f00012]: Section70 was amended by S.I.1994/2556, 2002/1457 and 2011/2426.

[^f00013]: Section141 was amended by section1 of the Child Benefit Act 2005 (c.6).

[^f00014]: 2012 c.5.

[^f00015]: 2002 c.21.

[^f00016]: 2004 c.33.

[^f00017]: Part1 was relevantly amended by section52 of the Welfare Reform Act 2012 (c.5).

[^f00019]: Section 71 was amended by section 67 of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00020]: 1980 c.44. Section 135 was relevantly amended by section 82(2) of, and Schedule 11 to, the Self-Governing Schools etc. (Scotland) Act 1989 (c.3) and paragraph 7(7) of Schedule 9, and Schedule 10, to the Further and Higher Education (Scotland) Act 1992 (c.37).

[^f00021]: Section 2(1)(a) was amended by paragraph 171 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1).

[^f00022]: Part1 was relevantly amended by sections50, 52 and 53 of the Welfare Reform Act 2012.

[^f00025]: 1995 c.18. Section 17A was inserted by section 1(2) of the Welfare Reform Act 2009 (c.24) and amended by Part 3 of Schedule 14 to the Welfare Reform Act 2012.

[^f00026]: 1999 c.30.

[^f00027]: See paragraph (2) to (4).

[^f00029]: 1992 c.37. Section 38 was relevantly amended by paragraph 9 of Schedule 5 to the Education (Scotland) Act 1996 (c.48).

[^f00030]: Section130 was relevantly amended by paragraph3 of Schedule9 to the Local Government Finance Act 1992 (c.14), Part6 of Schedule19 to the Housing Act 1996 (c.52) and paragraph1(3) of Schedule5, and Schedule8, to the Welfare Reform Act 2007 (c.5).

[^f00032]: 1999 c.33.

[^f00033]: Section30A was inserted by section1 of the Social Security (Incapacity for Work) Act 1994 (c.18) (“the 1994 Act”) and amended by section64 of the Welfare Reform and Pensions Act 1999 (c.30) and paragraph14 of Schedule24 to the Civil Partnership Act 2004 (c.33). Section40 was substituted by paragraph8 of Schedule1 to the 1994 Act. Section41 was substituted by paragraph9 of Schedule1 to the 1994 Act and amended by paragraph21 of Schedule4 to the Pensions Act 1995 (c.26).

[^f00034]: Section 1(4) was relevantly amended by paragraph 2 of Schedule 7 to the Welfare Reform and Pensions Act 1999 (c.30). Paragraph (5) of this regulation makes further provision in relation to these allowances.

[^f00035]: Paragraph (6) of this regulation makes further provision in relation to this allowance.

[^f00037]: 1978 c.29. Section 10F was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp8).

[^f00038]: 2006 c.41.

[^f00039]: 2000 c.14. Section 2 was relevantly amended by section 106 of the Health and Social Care (Community Health and Standards) Act 2003 (c.43), paragraph 199 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 3 of Schedule 5 to the Health and Social Care Act 2008 (c.14) and S.I. 2002/325.

[^f00040]: 1995 c.18.

[^f00042]: 1994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25).

[^f00043]: 1996 c.18. Part8 was substituted by Part 1 of Schedule4 to the Employment Relations Act 1999 (c.26).

[^f00044]: Sections 171ZA and 171ZB were inserted by section 2 of the Employment Act 2002 (c.22) and moved under a new heading by paragraph 11 of Schedule 1 to the Work and Families Act 2006 (c.18).

[^f00045]: Sections80A and 80B were inserted by section1 of the Employment Act 2002 (c.22) and amended, respectively, by paragraphs35 and 36 of Schedule1 to the Work and Families Act 2006 (c.18).

[^f00046]: 2012 c.5.

[^f00047]: 1993 c.48. Section 1 was amended by section 239 of the Pensions Act 2004 (c.35), paragraph 1 of Schedule 27 to the Finance Act 2007 (c.11) and S.I. 2007/3014.

[^f00048]: 1988 c.1. Sections620 and 621 were repealed by Part3 of Schedule42 to the Finance Act 2004 (c.12).

[^f00049]: Section622 was repealed by Part3 of Schedule42 to the Finance Act 2004 (c.12).

[^f00050]: 2004 c.12.

[^f00051]: Chapter4 was repealed by Part3 of Schedule42 to the Finance Act 2004 (c.12).

[^f00052]: 2002 c.16.

[^f00053]: Section 68 was repealed by Part 4 of Schedule 13 to the Welfare Reform and Pensions Act 1999 (c.30) but continues to have effect by virtue of S.I.2000/2958.

[^f00054]: Regulation 17A was inserted by S.I.1998/1274.

[^f00055]: Regulation 12B was inserted by S.I.2007/2868.

[^f00056]: S.I. 2007/154.

[^f00058]: S.I.2009/373 as relevantly amended by S.I.2010/383.

[^f00059]: 1990 c.35. Section 2 was relevantly amended by section 47 of, and paragraph 1 of Schedule 10 to, the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00060]: Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by Part 1 of Schedule 7 to the Employment Act 1989 (c.38) and section 47(1) of the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00061]: 1978 c.29. Section 2B was inserted by section 7 of the National Health Service Reform (Scotland) Act 2004 (asp 7).

[^f00062]: 1985 c.68. Section 105 was amended by paragraph 5 of Schedule 8 to the Local Government (Wales) Act 1994 (c.19), paragraph 5 of Schedule 16 to the Government of Wales Act 1998 (c.38), paragraph 2(2) of Schedule 1 to the Anti-Social Behaviour Act 2003 (c.38) and S.I. 1996/2325 and 2010/866.

[^f00063]: 2010 c.15.

[^f00064]: 1995 c.50. Section49A was inserted by section3 of the Disability Discrimination Act 2005 (c.13) and S.I.2006/312 (N.I.1) and amended by S.I.2010/2279. Section 49A was repealed for England and Wales and Scotland by Schedule 27 to the Equality Act 2010 (c.15) but continues to have effect in Northern Ireland.

[^f00065]: 1999 c.27. Section 3 was amended by section 137 of the Local Government and Public Involvement in Health Act 2007 (c.28).

[^f00066]: 2001 asp 10.

[^f00067]: 2006 c.41. Section 242 was amended by section 233 of the Local Government and Public Involvement in Health Act 2007 (c.28) and section 18(7) of the Health Act 2009 (c.21).

[^f00068]: 2006 c.42.

[^f00069]: 2008 c.14. Section 4 was amended by section 189 of the Health and Social Care Act 2012 (c.7).

[^f00070]: 2008 c.17. Section 193 was amended by section176(1) of, and paragraph 4 of Schedule 17 and Part 27 of Schedule 25 to, the Localism Act 2011 (c.20). Section 196 was amended by section 26 of the Local Democracy, Economic Development and Construction Act 2009 (c.20) and paragraph 55 of Schedule 19 and Part 26 of Schedule 25 to the Localism Act 2011 (c.20).

[^f00071]: 1993 c.39. Section 23(2) was amended by S.I. 1996/3095, 1999/1563 and 2006/654.

[^f00072]: Section171ZL was inserted by section4 of the Employment Act 2002 (c.22) and amended by S.I.2006/2012 and 2011/1740.

[^f00073]: Section164 was amended by paragraph12 of Schedule1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and section20 of, and paragraph6 of Schedule7 and Part 1 of Schedule8 to, the Employment Act 2002 (c.22).

[^f00074]: Part12ZA was inserted by section2 of the Employment Act 2002 and amended by paragraph183 of Schedule6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1), sections6 to 10 of, and paragraphs10 to 20 of Schedule1 to, the Work and Families Act 2006 (c.18), paragraph149 of Schedule1 to the National Health Service (Consequential Provisions) Act 2006 (c.43), section63 of the Welfare Reform Act 2012 (c.5), paragraph61 of Schedule14 to the Health and Social Care Act 2012 (c.7) and S.I.2006/1031.

[^f00075]: Section151 was amended by paragraph34 of Schedule1 to the Social Security (Incapacity for Work) Act 1994 (c.18) and paragraph9 of Schedule1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

[^f00076]: 1980 c.44. Section 73 was amended by section 73 of the Self-Governing Schools etc. (Scotland) Act 1989 (c.39) and section 3(2) of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6).

[^f00077]: 1998 c.30. Section 22 was amended by section 146(2) of, and Schedule 11 to, the Learning and Skills Act 2000 (c.21), paragraph 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1), section 147 of the Finance Act 2003 (c.14), sections 42 and 43 of, and Schedule 7 to, the Higher Education Act 2004 (c.8), section 257 of the Apprenticeships, Skills, Children and Learning Act 2009 (c.22) and section 76 of the Education Act 2011 (c.21).

[^f00078]: S.I. 1998/1760 (N.I.14), to which there are amendments not relevant to these Regulations.

[^f00079]: S.S.I. 2007/153.

[^f00080]: Section2 was substituted by section25 of the Employment Act 1988 (c.19) and amended by section29 of, and Schedule7 to, the Employment Act 1989 (c.38) and section47 of the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00081]: 2003 c.1. Section 639(2) was inserted by section 19 of the Finance Act 2005 (c.7).

[^f00082]: 2002 asp 3. Section 29A was substituted by section 21 of the Water Services etc. (Scotland) Act 2005 (asp 3).

[^f00083]: 1991 c.56.

[^f00084]: 2007 c.5.

[^f00085]: 2002 c.21.

[^f00087]: Sections 19 and 19A were substituted by section 46 of the Welfare Reform Act 2012 (c.5). Section17A was inserted by section1 of the Welfare Reform Act 1999 (c.24).

[^f00088]: 2001 c.11. Section 6B was inserted by section 24 of the Welfare Reform Act 2009 (c.24) and amended by section113 of the Welfare Reform Act 2012 (c.5). Section 7 was amended by paragraph 45(2) of Schedule 2 to the State Pension Credit Act 2002 (c.16), section 49(1) of, and paragraph 23(2) of Schedule 3 to, the Welfare Reform Act 2007 (c.5), paragraph2 of Schedule 4, and Schedule 7, to the Welfare Reform Act 2009 (c.24) and S.S.I. 2011/2298. Section 8 was amended by paragraph 3 of Schedule 4, and Schedule 7, to the Welfare Reform Act 2009 (c.24) and section113 of the Welfare Reform Act 2012. Section 9 was amended by paragraph 46 of Schedule 2 to the State Pension Credit Act 2002 (c.16), paragraph 23 of Schedule 3 to the Welfare Reform Act 2007 (c.5), paragraph 4 of Schedule 4 to the Welfare Reform Act 2009 (c.24) and section113 of the Welfare Reform Act 2012.

[^f00090]: Section75 was amended by section4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp6) and paragraph19 of schedule10 to the Housing (Scotland) Act 2001 (asp10).

[^f00091]: Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c.6).

[^f00092]: 2000 c.35.

[^f00093]: Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of Schedule 24 to the Civil Partnership Act 2004 (c.33) and paragraph 12 of Schedule 1 to the Child Benefit Act 2005 (c.6).

[^f00094]: 2007 c.21.

[^f00095]: Part8 was amended by sections70 and 71 of, and paragraphs72 and 73 of Schedule7 and Schedule8 to, the Social Security Act 1998 (c.14) and section54 of, paragraph2 of Schedule7 and Schedule8 to, the Welfare Reform Act 2007 (c.5) and sections71 and 72 of the Welfare Reform Act 2012 (c.5).

[^f00096]: 2003 asp 1.

[^f00097]: 2011 c.20.

[^f00098]: 2006 c.32.

[^f00099]: 2003 asp 13.

[^f00100]: 1995 c.46.

[^f00101]: 1983 c.20.

[^f00103]: 1989 c.45.

[^f00104]: 1952 c.52.

[^f00105]: 1953 c.18.

[^f00106]: 2007 c.21.

[^f00107]: 1989 c.41. In relation to England, sections 22A to 22F were substituted for section 23 by section 8 of the Children and Young Persons Act 2008 (c.23). Section 23(2)(a) remains in force in relation to Wales and was amended by section 49 of the Children Act 2004 (c.31) and paragraph 7 of Schedule 3 to the Children and Young Persons Act 2008 (c.23).

[^f00108]: Section 59(1)(a) was amended by paragraph14 of Schedule4 to the Care Standards Act 2000 (c.14), section49 of the Children Act 2004 (c.31) and paragraphs2 and 23 of Schedule1 to the Children and Young Persons Act 2008 (c.23).

[^f00109]: 2002 c.38.

[^f00110]: S.S.I. 2009/154 as amended by S.S.I.2010/172 and 2011/211.

[^f00111]: 1968 c.49.

[^f00112]: 1969 c.46.

[^f00113]: 1969 c.54.

[^f00114]: 1975 c.52.

[^f00115]: 1978 c.22.

[^f00116]: 1986 c.55.

[^f00117]: 1989 c.41.

[^f00118]: 1991 c.62.

[^f00119]: 1995 c.36.

[^f00120]: Schedule1 was amended by paragraph152 of Schedule9 to the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph18 of schedule3 to the Regulation of Care (Scotland) Act 2011 (asp8), paragraph152 of Schedule1 to the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph123 of Schedule16 and Schedule17 to the Armed Forces Act 2006 (c.52) and S.S.I.2005/465.

[^f00121]: 2007 c.21.

[^f00122]: 1983 c.20.

[^f00123]: 1995 c.46.

[^f00124]: 2003 asp 13.

[^f00125]: 1989 c.45.

[^f00126]: 1952 c.52.

[^f00127]: Regulation13 was amended by S.I.2012/1547.

[^f00128]: OJ L158, 30.4.2004, p.77.

[^f00129]: Cmnd 9171.

[^f00130]: Cmnd 3906.

[^f00131]: 1971 c.77.

[^f00132]: 1999 c.33.

[^f00133]: S.I. 2006/1003.

[^f00134]: 1998 c.17.

[^f00135]: 1964 c.29.

[^f00136]: Paragraph 9 of Schedule 2 was amended by S.I. 2008/1477.

[^f00137]: 2007/153 to which there are amendments not relevant to this instrument.

[^f00139]: S.I.2011/886, as amended by S.I.2012/14 and 2012/1156.

[^f00140]: S.I.2009/373, as amended by S.I.2010/383.

[^f00141]: S.I.2003/459, as amended by S.I.2008/254.

[^f00142]: S.I. 1986/594 (N.I. 3).

[^f00143]: 1988 c.40.

[^f00144]: 2012 c.5.

[^f00145]: Section 30A was inserted by section1 of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by section64 of the Welfare Reform and Pensions Act 1999 (c.30) and paragraph 14 of Schedule 24 to the Civil Partnership Act 2004 (c.33).

[^f00146]: Regulation 4ZA was inserted by S.I. 1996/206 and amended by S.I. 1996/206, 1997/2197, 2000/636 and 1981, 2001/3070, 2008/1826, 2009/2655 and 3152. Paragraph 7 of Schedule 1B was inserted by S.I. 1996/206 and amended by S.I.2009/3152 and 2010/2429. Paragraph 14 of Schedule 1B was inserted by S.I. 1996/206 and amended by S.I.2002/2689 and 2010/2429.

[^f00147]: S.I. 1975/556. Regulation 8B was inserted by S.I. 1996/2367 and amended by S.I. 2000/3120, 2003/521, 2008/1554, 2010/385.

[^f00148]: S.I. 1999/3110.

[^f00149]: 2010 nawm 1.

[^f00150]: S.I. 2010/2839 (W. 233).

[^f00151]: 2002 c.21.

[^f00152]: 2006 c.21.

[^f00153]: Section 53(2) was amended by S.I.2012/976.

[^f00154]: Section18(5) was amended by paragraph19 of Schedule1 to the Children and Young Persons Act 2008 (c.23) and S.I.2010/183.

[^f00156]: 1995 c.36.

[^f00157]: 2007 asp4.

[^f00158]: S.I. 2011/581.

[^f00159]: S.I. 2003/237 (W.35).

[^f00161]: S.I. 2004/219 (W.23).

[^f00162]: Section 171E was inserted by section 6(1) of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by paragraph 76 of Schedule 7 to the Social Security Act 1998 (c.14).

[^f00163]: Part12A was inserted by sections5 and 6 of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by paragraph76 of Schedule7 to the Social Security Act 1998 (c.14), section61 of, and paragraphs23 and 24 of Schedule8 to, the Welfare Reform and Pensions Act 1999 (c.30) and S.I.1996/525.

[^f00164]: Schedule 4 was substituted by a new schedule 4 by S.I.1993/349 and amended by section 2 of the Social Security (Incapacity for Work) Act 1994 (c.18), section 54 of, and paragraph 14 of Schedule 8 to, the Welfare Reform and Pensions Act 1999 (c.30), section 54 of the Welfare Reform and Pensions Act 1999 (c.30), paragraph 15 of Schedule 1 to the Child Benefit Act 2005 (c.6) S.I.2002/1457, 2003/938, 2008/3270 and 2012/780 and 834.

[^f00165]: Section 64 was amended by section 66 of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00166]: Section 68 was repealed by Schedule 13 to the Welfare Reform and Pensions Act 1999 (c.30), subject to savings provisions in S.I.2000/2958.

[^f00167]: S.I. 2005/3360.

[^f00168]: 1978 c.29.

[^f00169]: 2006 c.41. Paragraph9(1) was substituted by section17(10) of the Health and Social Care Act 2012 (c.7).

[^f00170]: S.I. 1972/1265.

[^f00171]: 1948 c.29.

[^f00172]: Section 29 was amended by section 1 of the National Assistance (Amendment) Act 1959 (c.30), Schedule 4 to the Mental Health (Scotland) Act 1960 (c.61), Part 1 of Schedule 9 to the Social Work (Scotland) Act 1968 (c.49), section 195 of, and paragraph 2 of Schedule 23 and Schedule 30 to, the Local Government Act 1972 (c.70), paragraph 3 of Schedule 3 to the Employment and Training Act 1973 (c.50), section 30 and Schedule 10 to the Health and Social Services and Social Security Adjudications Act 1983 (c.41), section 44 of the National Health Service and Community Care Act 1990 (c.19), paragraph 8 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43) and section 147 of the Health and Social Care Act 2008 (c.14).