The Council Tax Reduction (Scotland) Regulations 2021

[^f00001]: 1992 c.14. Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and paragraph 7(3) of the schedule of S.I. 2013/388. 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]: S.I. 2013/381. Paragraph 26 of schedule 1 was substituted by S.I. 2020/655.

[^f00003]: S.I. 2014/1230. Sub-paragraph (b) was amended and head (iv) was inserted by S.I. 2020/655. There is another amendment to regulation 5 that is not relevant to these Regulations.

[^f00004]: 1973 c.50.

[^f00005]: 1992 c.4.

[^f00006]: 2007 c.5.

[^f00007]: 2012 c.5.

[^f00008]: 2018 asp 9.

[^f00009]: S.S.I. 2012/303, which were amended by S.S.I. 2013/48, S.S.I. 2013/142, S.S.I. 2013/218, S.S.I. 2013/287, S.S.I. 2014/35, S.S.I. 2014/90, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2016/253, S.S.I. 2017/41, S.S.I. 2017/326, S.S.I. 2018/69, S.S.I. 2018/211, S.S.I. 2018/295, S.S.I. 2019/29, S.S.I. 2019/133, S.S.I 2019/325, S.S.I. 2020/25, S.S.I. 2020/64, S.S.I. 2020/108, S.S.I. 2020/413, S.S.I. 2021/12, S.S.I. 2021/51, S.S.I. 2021/73, S.S.I. 2021/122, S.S.I. 2021/137 and S.I. 2014/3255, S.I. 2015/971, S.I. 2015/1985 and S.I. 2020/354.

[^f00010]: S.I. 2013/376.

[^f00011]: 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 of the Work and Families Act 2006 (c.18), regulation 145 of the Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016/413 (W. 131), sections 118 and 121 of the Children and Families Act 2014 (c.6) and S.I. 2018/1413.

[^f00013]: Part3 was relevantly amended by section66 of the Welfare Reform and Pensions Act 1999 (c.30), section60 of the 2007 Act and S.I.2011/2426.

[^f00014]: S.I.1983/686, which was relevantly amended by S.I. 1984/1675 and 2001/420.

[^f00015]: 2004 c.32.

[^f00016]: Part 4 was relevantly amended by S.I. 2018/1084.

[^f00017]: 2014 c.19.

[^f00018]: Section70 was amended by S.I.1994/2556, S.I. 2002/1457, S.I. 2011/2426, S.I. 2013/388, S.I. 2013/796 and S.I. 2015/1754.

[^f00019]: Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 12 of schedule 1 of the Child Benefit Act 2005 (c.6) and S.I. 2019/1458.

[^f00020]: Regulation 37 was amended by S.I. 2014/597.

[^f00021]: Section141 was amended by section1 of the Child Benefit Act 2005.

[^f00022]: S.S.I. 2021/174.

[^f00023]: 2002 c.21. Section 8 was repealed by paragraph 1 of schedule 14 of the 2012 Act, subject to savings provisions in article 3 of S.I. 2019/167.

[^f00024]: 2004 c.33.

[^f00025]: Part1 was relevantly amended by section52 of the 2012 Act.

[^f00026]: S.S.I 2007/154.

[^f00027]: S.I. 2011/1986.

[^f00028]: S.I. 2009/373, which was relevantly amended by S.I. 2010/383.

[^f00029]: Section 71 was amended by section 67 of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00030]: Section 79 was amended by S.S.I. 2005/51.

[^f00031]: 1980 c.44. Section 135 was relevantly amended by section 82(2) of, and schedule 11 of the Self-Governing Schools etc. (Scotland) Act 1989 (c.3) and paragraph 7(7) of schedule 9 and schedule 10 of the Further and Higher Education (Scotland) Act 1992 (c.37).

[^f00032]: Part1 was relevantly amended by sections50, 52 and 53 of the 2012 Act.

[^f00035]: See paragraph (2) to (4).

[^f00036]: 1992 c.37. See section 38 of that Act, which was amended by paragraph 9 of schedule 5 of the Education (Scotland) Act 1996 (c.48).

[^f00037]: 1985 c.69. Section 1(1) was amended by sections 1 and 3 of, and paragraph 6 of schedule 2 of, the Housing (Scotland) Act 1988 (c.43), paragraph 11 of schedule 10 of the Housing (Scotland) Act 2001 (asp 10), paragraph 36 of schedule 4 of the Co-operative and Community Benefit Societies Act 2014 (c.14) and S.I. 1996/2325.

[^f00038]: 1987 c.26. There are amendments to section 338 which are not relevant to these Regulations.

[^f00039]: 1992 c.4.

[^f00040]: 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 of the Civil Partnership Act 2004 (c.33). Section40 was substituted by paragraph8 of schedule1 of the 1994 Act. Section41 was substituted by paragraph9 of schedule1 of the 1994 Act and amended by paragraph21 of schedule4 of the Pensions Act 1995 (c.26).

[^f00041]: Section 1(4) was relevantly amended by paragraph 2 of schedule 7 of the Welfare Reform and Pensions Act 1999 (c.30). Paragraph (5) of this regulation makes further provision in relation to these allowances.

[^f00042]: Paragraph (6) of this regulation makes further provision in relation to this allowance.

[^f00044]: 2003 c.1.

[^f00045]: 1995 c.18.

[^f00046]: S.I. 1996/207.

[^f00047]: 1994 c.39.

[^f00048]: 1996 c.18. Part8 was substituted by Part 1 of schedule4 of the Employment Relations Act 1999 (c.26) and relevantly amended by S.I. 2002/2866, paragraphs 31, 32 and 33 of schedule 1 of the Work and Families Act 2006 (c.18), sections 117, 118, 121 and 122 of the Children and Families Act 2014, S.I. 2016/413 and S.I. 2018/1413.

[^f00049]: 1996 c.18. Section 80EA is inserted by paragraph 2 of the schedule of the Parental Bereavement Leave and Pay Act 2018 (c.24).

[^f00050]: Sections80A and 80B were inserted by sections1 and 3 of the Employment Act 2002 (c.22) and amended, respectively, by paragraphs35 and 36 of schedule1 of the Work and Families Act 2006 (c.18), sections 118, 121, 128 and paragraphs 32 and 33 of schedule 7 of the Children and Families Act 2014 and S.I. 2016/413.

[^f00051]: 1995 c.26. Paragraph 1 was amended by paragraph 39 of schedule 2 of the State Pension Credit Act 2002 (c.16), paragraph 13 of schedule 3 of the 2007 Act, paragraph 4 of schedule 3 of the Pensions Act 2007 (c.22), section 1 of the Pensions Act 2011 (c.19), and section 26 and paragraph 30 of schedule 12 of the Pensions Act 2014 (c.19).

[^f00052]: 1993 c.48. Section 1 was amended by section 239 of the Pensions Act 2004 (c.35), paragraph 1 of schedule 27 of the Finance Act 2007 (c.11), S.I. 2007/3014 and S.I. 2019/192.

[^f00053]: 1988 c.1. Sections620 and 621 were repealed by Part3 of schedule42 of the Finance Act 2004 (c.12) subject to transitional and savings provisions in schedule 36 of the Finance Act 2004.

[^f00054]: Section622 was repealed by Part3 of schedule42 of the Finance Act 2004 (c.12) subject to transitional and savings provisions in schedule 36 of the Finance Act 2004.

[^f00055]: 2004 c.12.

[^f00056]: Chapter4 was repealed by Part3 of schedule42 of the Finance Act 2004 (c.12) subject to transitional and savings provisions in schedule 36 of the Finance Act 2004.

[^f00057]: Section 68 was repealed by Part 4 of schedule 13 of the Welfare Reform and Pensions Act 1999 (c.30) subject to savings provisions in regulation 4 of S.I.2000/2958>.

[^f00058]: 2010 asp 8.

[^f00059]: 2000 c.14. Section 3 was amended by paragraph 4 of schedule 5 of the Health and Social Care Act 2008 (c.14) and paragraph 3 of schedule 3 of the Regulation and Inspection of Social Care (Wales) Act 2016.

[^f00060]: 1978 c.29. Section 10F was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp8).

[^f00061]: 2006 c.41.

[^f00062]: 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 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 3 of schedule 5 of the Health and Social Care Act 2008 (c.14) and S.I. 2002/325.

[^f00063]: Section 75G was amended by section 117 of the Children and Families Act 2014 and S.I. 2016/413.

[^f00064]: 2002 c.16.

[^f00065]: Section171ZL was inserted by section4 of the Employment Act 2002 (c.22) and amended by section 121 Children and Families Act 2014, S.I.2006/2012, S.I. 2011/1740, S.I. 2016/413 and S.I. 2019/1514.

[^f00066]: Section164 was amended by paragraph12 of schedule1 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and section20 of, and paragraph6 of schedule7 and Part 1 of schedule8 of the Employment Act 2002 (c.22).

[^f00067]: Section 171ZZ6 was inserted by paragraph 5 of the schedule of the Parental Bereavement Leave and Pay Act 2018.

[^f00068]: Part12ZA was inserted by section2 of the Employment Act 2002 and amended by paragraph183 of schedule6 of the Income Tax (Earnings and Pensions) Act 2003 (c.1), sections6 to 10 of, and paragraphs10 to 20 of schedule1 of, the Work and Families Act 2006 (c.18), paragraph149 of schedule1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), section63 of the 2012 Act, paragraph61 of schedule14 of the Health and Social Care Act 2012 (c.7), sections 123, 125 and paragraphs 10, 11, 13, 16, 17, 18, 19, 20 and 21 of schedule 7 of the Children and Families Act 2014, S.I.2006/1031 and S.I. 2016/413.

[^f00069]: Sections 171ZU and 171ZV were inserted by section 119(1) of the Children and Families Act 2014 and amended by S.I. 2016/413.

[^f00070]: Section151 was amended by paragraph34 of schedule1 of the Social Security (Incapacity for Work) Act 1994 (c.18), paragraph9 of schedule1 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and section 41(1) of the Coronavirus Act 2020 (c.7).

[^f00071]: Regulation 17A was inserted by S.I.1998/1274 and amended by S.I. 1999/3083, S.I. 2008/1826 and S.I. 2012/2568.

[^f00072]: 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).

[^f00073]: 1998 c.30. Section 22 was amended by section 146(2) of, and schedule 11 of the Learning and Skills Act 2000 (c.21), paragraph 236 of schedule 6 of 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 of, the Higher Education Act 2004 (c.8), section 257 of the Apprenticeships, Skills, Children and Learning Act 2009 (c.22), section 76 of the Education Act 2011 (c.21), section 88 of the Higher Education and Research Act 2017 (c.29) and S.I. 2013/1881.

[^f00074]: S.I. 1998/1760 (N.I.14), to which there are amendments not relevant to these Regulations.

[^f00075]: S.S.I. 2007/153.

[^f00076]: Section 639(2) was inserted by section 19 of the Finance Act 2005 (c.7).

[^f00077]: 2015 asp 5.

[^f00078]: 2002 c.21.

[^f00080]: 2001 c.11. Section 6B was inserted by section 24 of the Welfare Reform Act 2009 (c.24) and amended by sections113, 118 and 119, and paragraph 58 of schedule 2, paragraph 16 of schedule 3, paragraph 1 of schedule 14 and paragraph 117 of schedule 24, of the 2012 Act and schedule 24 of the Sentencing Act 2020 (c.17). Section 7 was amended by paragraph 45(2) of schedule 2 of the State Pension Credit Act 2002 (c.16), section 49(1) of, and paragraph 23(2) of schedule 3 of, the 2007 Act, paragraph2 of schedule 4 and paragraph 1 of schedule 7, of the Welfare Reform Act 2009 (c.24) sections 118 and 119, paragraph 59 of schedule 2, paragraph 17 of schedule 3 and paragraph 1 of schedule 14 of the 2012 Act and S.I. 2011/2298. Section 8 was amended by paragraph 3 of schedule 4 and paragraph 1 of schedule 7 of the Welfare Reform Act 2009 (c.24) and section113 and paragraph 12 of schedule 7 of the 2012 Act. Section 9 was amended by paragraph 46 of schedule 2 of the State Pension Credit Act 2002 (c.16), paragraph 23 of schedule 3 of the 2007 Act, paragraph 4 of schedule 4 of the Welfare Reform Act 2009 (c.24) and section113, paragraph 61 of schedule 2 and paragraph 1 of schedule 14 of the 2012 Act.

[^f00081]: Section 18 was amended by paragraph 26 of schedule 3 of the 2012 Act.

[^f00083]: Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 12 of schedule 1 of the Child Benefit Act 2005 (c.6) and S.I. 2019/1458.

[^f00084]: Regulation 37 was amended by S.I. 2014/597.

[^f00086]: Section75 was amended by section4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp6) and paragraph19 of schedule10 of the Housing (Scotland) Act 2001 (asp10).

[^f00087]: 2007 c.21.

[^f00088]: Section 138 was relevantly amended by section70 of the Social Security Act 1998 (c.14), section71 of the 2012 Act and section 23 of the Scotland Act 2016 (c.11).

[^f00089]: 2011 c.20.

[^f00090]: 2006 c.32.

[^f00091]: 2003 asp 13.

[^f00092]: 1995 c.46.

[^f00093]: 1983 c.20.

[^f00095]: 1989 c.45.

[^f00096]: 1952 c.52.

[^f00097]: 1953 c.18.

[^f00098]: 2007 c.21.

[^f00099]: 1993 c.39. Section 23(2) was amended by S.I. 1996/3095, S.I. 1999/1563 and S.I. 2006/654.

[^f00100]: Section 75 was amended by paragraph 19 of schedule 10 of the Housing (Scotland) Act 2001 (asp 10) and S.S.I. 2001/191.

[^f00101]: Schedule1 was amended by paragraph152 of schedule9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph18 of schedule3 of the Regulation of Care (Scotland) Act 2011 (asp8), paragraph152 of schedule1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph123 of schedule16 and schedule17 of the Armed Forces Act 2006 (c.52), S.S.I.2005/465, S.S.I. 2016/413 and S.S.I. 2018/195.

[^f00102]: 2007 c.21.

[^f00103]: 1983 c.20.

[^f00104]: 1995 c.46.

[^f00105]: 2003 asp 13.

[^f00106]: 1989 c.45.

[^f00107]: 1952 c.52.

[^f00108]: S.I. 2016/1052, which were revoked by paragraph 2(2) of schedule 1 of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (c.20), but are subject to saving provisions in S.I. 2020/1210 and S.I. 2020/1309. Regulation 13 was amended by S.I. 2018/801.

[^f00109]: Regulation 14 was amended by S.I. 2018/801. There is an amendment to regulation 6(1) that is not relevant to this paragraph. Regulation 7 was amended by S.I. 2019/468 and S.I. 2019/1155.

[^f00110]: Regulation 16 was amended by S.I. 2018/801 and S.I. 2019/468.

[^f00111]: 1971 c.77.

[^f00112]: Regulation 6 was amended by S.I. 2018/801.

[^f00113]: The definition of “EEA national” was substituted by S.I. 2018/801.

[^f00114]: There was an amendment to regulation 15(4) by S.I 2018/801 that is relevant to this provision.

[^f00115]: S.I. 2020/1213.

[^f00116]: Cmnd 9171.

[^f00117]: Cmnd 3906.

[^f00120]: 1999 c.33. Section 115(9) was amended by S.I. 2020/1309.

[^f00121]: S.I. 2016/1052.

[^f00122]: S.I. 2020/1309.

[^f00123]: 1971 c.77.

[^f00124]: 2006 c.52. Section 374 was relevantly amended by section 44 of the Defence Reform Act 2014 (c.20).

[^f00125]: 1998 c.17.

[^f00126]: 1964 c.29.

[^f00127]: 1999 c.33.

[^f00128]: Section 171E was added by section 6 of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by paragraph 76 of schedule 7 of the Social Security Act 1998 (c.14).

[^f00129]: 1989 c.41.

[^f00131]: Section 142 was substituted by section 1 of the Child Benefit Act 2005 (c.6).

[^f00132]: S.I. 2003/1994. Paragraph 9 of schedule 2 was amended by S.I. 2008/1477.

[^f00134]: 1962 c.12. Section 2 was repealed by paragraph 1 of schedule 4 of the Teaching and Higher Education Act 1998 subject to transitional provisions and savings in S.I. 1998/3237.

[^f00135]: 1998 c.30.

[^f00136]: S.I.2011/1986. Regulation 38 was amended by S.I. 2012/1653, S.I. 2013/235, S.I. 2013/1728, S.I. 2014/2765, S.I. 2015/1951, S.I. 2016/270 and S.I. 2021/127.

[^f00137]: S.I.2011/886. Regulation 25 was revoked by regulation 3 of S.I. 2012/3097 subject to savings and transitional provisions in regulation 3 of S.I. 2012/3097.

[^f00138]: S.R.2009/373. Regulation 5 was amended by S.R.2010/383, S.R. 2013/128, S.R. 2017/7, S.R. 2019/35 and S.R. 2021/50.

[^f00139]: S.R.2003/459. Paragraph 9 of schedule 6 was amended by S.R.2008/254.

[^f00140]: S.I. 1986/594 (N.I. 3).

[^f00141]: 1988 c.40.

[^f00142]: Section 131 was amended by section 4 of the Wales Act 2014 (c.29) and section 20 of the Welfare Reform and Work Act 2016 (c.7).

[^f00143]: 2018 c.12. Section 3 was amended by S.I. 2019/419.

[^f00144]: 2000 c.7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c.21).

[^f00145]: Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2013/388.

[^f00146]: Section 79 was amended by S.I.2005/51.

[^f00147]: S.I. 2011/517. Article 24A was added by S.I. 2013/436 and amended by S.I. 2017/247 and S.I. 2019/440.

[^f00148]: Regulation 30 was amended by S.I. 2013/2536 and S.I. 2015/437.

[^f00149]: Regulation 21 was amended by S.I. 2014/2887 and S.I. 2018/65.

[^f00150]: S.I. 2003/2683.

[^f00151]: c.12. Section 188 was relevantly amended by paragraph 13 of schedule 7 of the Finance Act 2014 (c.26).

[^f00152]: Section 131 was amended by section 4 of the Wales Act 2014 (c.29) and section 20 of the Welfare Reform and Work Act 2016 (c.7).

[^f00153]: Regulation 54A was inserted by S.I. 2015/345.

[^f00154]: 1996 c.18. Section 112(4) was amended by paragraph 36 of schedule 7 of the Employment Act 2002 (c.22) and schedule 9 of the Employment Relations Act 1999 (c.26). Section 117(3)(a) was amended by paragraph 37 of schedule 7 of the Employment Act 2002.

[^f00155]: Sections 34 and 70 were amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998 (c.8), S.I. 2011/1133 and S.I. 2019/469. Section 70 was also amended by paragraph 29 of schedule 2 of the Enterprise and Regulatory Reform Act 2013 (c.24) and S.I. 2019/469. Section 64 was amended by S.I. 1999/3232 and S.I. 2017/1075.

[^f00156]: Section 112 was amended by paragraph 21 of schedule 3 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and paragraph 51 of schedule 1 of the Employment Rights Act 1996 (c.18).

[^f00157]: S.I. 2001/1004. Part 5 of schedule 3 was amended by section 46 of the Finance Act 1988 (c.39), section 89 of the Finance Act 1994 (c.9), schedule 13 of the Finance Act 2004 (c.12), sections 60 and 62 of the Finance Act 2006 (c.25), S.I. 2001/2412, S.I. 2002/307, S.I. 2003/2958, S.I. 2004/770, S.I. 2005/778, S.I. 2006/883. S.I. 2006/2003, S.I. 2007/2091, S.I. 2008/607, S.I. 2009/600, S.I 2011/1000, S.I. 2011/2700, S.I. 2013/622, S.I. 2014/3228, S.I. 2016/1027 and S.I. 2018/120.

[^f00158]: c.3. Section 35(1) was relevantly amended by section 4(1) of the Finance Act 2009 (c.10), section 5(4)(a) of the Finance Act 2015 (c.11) and section 5(2) of the Finance Act 2019 (c.1).

[^f00159]: The Scheme is set out in the appendix to S.I. 1982/719. There are amendments to that appendix that are not relevant to these Regulations.

[^f00160]: Regulation 38 was amended by S.S.I. 2016/81.

[^f00161]: Regulation 57A was inserted by S.I. 2015/345 and was amended by S.I. 2018/65.

[^f00162]: See regulation 59 of S.I. 2013/376, which was amended by S.I. 2013/1508.

[^f00163]: Regulation 62 was amended by S.I. 2014/2888, S.I. 2015/345, S.I. 2015/1754 and S.I. 2019/1249.

[^f00164]: Regulation 63 was amended by S.I. 2019/1152.

[^f00165]: 1992 c.5. Section 73 was amended by paragraph 49 of schedule 2 of the Jobseekers Act 1995 (c.18), paragraph 59 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 1 of schedule 2 of the Child Benefit Act 2005 (c.6), paragraph 10 of schedule 3 and paragraph 1 of schedule 8 of the Welfare Reform Act 2007 (c.5), paragraph 11 of schedule 9 of the Welfare Reform Act 2012 (c.5), paragraph 12 of schedule 12 of the Pensions Act 2014 (c.19) and S.I. 2019/128.

[^f00166]: There are amendments to section 81 that are not relevant to these Regulations.

[^f00167]: 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.

[^f00168]: Section 2 was amended by section 25 of the Employment Act 1988 (c.19), section 29 of the Employment Act 1989 (c.38) and section 47 of the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00169]: 1990 c.35. Section 2 was amended by section 47 of the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of schedule 26 of the Equality Act 2010 (c.15) and S.I. 1999/1820.

[^f00170]: 1993 c.39. Section 23(2) was amended by S.I. 1996/3095, S.I. 1999/1563 and S.I. 2006/654.

[^f00171]: 2005 c.5.

[^f00172]: 2002 c.16. Section 17(1) was relevantly amended by S.I. 2006/343.

[^f00173]: S.I. 2013/376, relevantly amended by section 14(5) of the Welfare Reform and Work Act 2016 (c.7).

[^f00175]: Regulation 8(2A) was inserted by S.I. 2018/65. It was amended by S.I. 2019/1152. Regulations 46 and 47 were added, and subsequently amended, by S.I. 2019/1152.

[^f00176]: S.I. 2019/1152. Regulation 5 was amended by S.I. 2020/826.

[^f00177]: Section 16 was amended by paragraph 32 of schedule 1 of the Sovereign Grant Act 2011 (c.15), paragraph 15 of schedule 11 and paragraph 44 of schedule 12 of the Pensions Act 2014 (c.19) and S.I. 2002/1792.

[^f00178]: S.I. 2016/606.

[^f00179]: S.I. 2002/1792, amended by S.I. 2005/2677, S.I. 2006/2378, S.I. 2007/2618, S.I. 2009/2655, S.I. 2010/641, S.I. 2014/591, S.I. 2015/1985 and S.I. 2017/1015.

[^f00181]: Regulation 51(1) was inserted by S.I. 1990/1776 and amended by S.I. 1997/2197 and S.I. 2007/719.

[^f00182]: Regulation 113 was amended by S.I. 1996/207, S.I. 1997/2197, S.I. 1998/2117, S.I. 1999/2640, S.I. 1999/3156, S.I. 2000/1978, S.I. 2000/3134, S.I. 2001/1029, S.I. 2001/3767, S.I. 2003/455, S.I. 2004/2308, S.I. 2005/2465, S.I. 2005/3391, S.I. 2006/588, S.I. 2007/719, S.I. 2008/698, S.I. 2008/2767, S.I, 2008/3157, S.I. 2009/480, S.I. 2010/641, S.I. 2010/1222, S.I. 2011/688, S.I. 2011/917, S.I. 2011/2425, S.I. 2013/276, S.I. 2014/1913, S.I. 20014/3117, S.I. 2017/329, S.I. 2017/689, S.I. 2017/870 and S.I. 2020/618.

[^f00183]: Regulation 115 was amended by S.I. 2008/2428, S.I. 2010/641, S.I. 2011/1707, S.I. 2011/2425, S.I. 2013/276, S.I. 2017/329, S.I. 2017/689, S.I. 2017/870 and S.I. 2020/618.

[^f00184]: Paragraph 13 of schedule 5 was amended by S.I. 2003/2274 and S.I. 2005/2687. Paragraph 15 of schedule 5 was amended by S.I. 2002/3197, S.I. 2004/1141, S.I. 2005/2877, S.I. 2005/3391, S.I. 2006/718, S.I. 2008/2767, S.I. 2009/583, S.I. 2010/641, S.I. 2011/2425, S.I. 2016/624, S.I. 2017/329, S.I. 2017/689, S.I. 2017/870 and S.I. 2020/618.

[^f00185]: 2009 c.4.

[^f00186]: 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 of the Civil Partnership Act 2004 (c.33).

[^f00187]: Regulation 4ZA was inserted by S.I. 1996/206 and amended by S.I. 1996/206, S.I. 1997/2197, S.I 2000/636, S.I. 1997/1981, S.I. 2001/3070, S.I. 2008/1826, S.I. 2009/2655, S.I. 2009/3152 and S.I. 2013/2536. Paragraph 7 of schedule 1B was inserted by S.I. 1996/206 and amended by S.I.2009/3152 and S.I. 2010/2429. Paragraph 14 of schedule 1B was inserted by S.I. 1996/206 and amended by S.I.2002/2689 and S.I. 2010/2429.

[^f00188]: S.I. 1975/556. Regulation 8B was inserted by S.I. 1996/2367 and amended by S.I. 2000/3120, S.I. 2003/521, S.I. 2008/1554, S.I. 2010/385, S.I. 2012/913 and S.I. 2013/630.

[^f00189]: S.I. 1999/3110.

[^f00190]: 2010 nawm 1.

[^f00191]: S.I. 2010/2839 (W. 233). Articles 11 and 12 were amended by S.I. 2018/48 (W. 15).

[^f00192]: 2002 c.21.

[^f00193]: 2006 c.21.

[^f00194]: Section 53(2) was amended by paragraph 16 of schedule 4 of the Children and Families Act 2016 (c.6), paragraph 34 of schedule 1 of the Education and Skills Act 2008 (c.25), and S.I.2012/976.

[^f00195]: Section18 was amended by paragraph19 of schedule1 of the Children and Young Persons Act 2008 (c.23) paragraph 21 of the Criminal Justice and Courts Act 2015 (c.2) and S.I.2010/183.

[^f00197]: 2011 asp 1.

[^f00198]: 2007 asp4.

[^f00199]: S.I. 2011/581.

[^f00200]: S.I. 2003/237 (W.35).

[^f00203]: 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 of the Social Security Act 1998 (c.14).

[^f00204]: Part12A was inserted by sections5 and 6 of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by paragraph76 of schedule7 of the Social Security Act 1998 (c.14), section61 of, and paragraphs23 and 24 of schedule8 of, the Welfare Reform and Pensions Act 1999 (c.30) and S.I.1996/525.

[^f00205]: A new schedule 4 was substituted by S.I.1993/349 and was amended by section 2 of the Social Security (Incapacity for Work) Act 1994 (c.18), section 54 and paragraph 14 of schedule 8 of the Welfare Reform and Pensions Act 1999 (c.30), section 54 and paragraph 14 of schedule 8 of the Welfare Reform and Pensions Act 1999 (c.30), schedule 6 of the Tax Credits Act 2002 (c.21), paragraph 15 of schedule 1 of the Child Benefit Act 2005 (c.6), section 2 and paragraph 81 of schedule 12, and paragraph 19 of schedule 16, of the Pensions Act 2014 (c.19), section 65 of the 2012 Act, S.S.I. 2019/102, S.S.I. 2020/116 and S.S.I. 2021/169, S.I.2002/1457, S.I. 2003/938, S.I. 2008/3270, S.I. 2012/780, S.I. 2012/834, S.I. 2013/574, S.I. 2014/516, S.I. 2017/260, S.I. 2018/281, S.I. 2019/480, S.I. 2020/234 and S.I. 2021/162.

[^f00206]: Section 64 was amended by section 66 of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00207]: Section 68 was repealed by schedule 13 of the Welfare Reform and Pensions Act 1999 (c.30), subject to savings provisions in S.I.2000/2958.

[^f00208]: S.I. 2005/3360.

[^f00209]: 1978 c.29.

[^f00210]: 2006 c.41. Paragraph9(1) was substituted by section17(10) of the Health and Social Care Act 2012 (c.7).

[^f00211]: S.I. 1972/1265 (N.I.14).

[^f00212]: Section 164 was amended by paragraph 12 of schedule 1 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and paragraph 6 of schedule 7 and schedule 8 of the Employment Act 2002 (c.22).

[^f00213]: Sections 171ZA to 171ZK were inserted by section 2 of the Employment Act 2002. Sections 171ZA and 171ZB were amended by paragraphs 12 and 13 of schedule 7 of the Children and Families Act 2014 (c.6). There are other amendments to those sections that are not relevant to these Regulations.

[^f00214]: Section 171ZL was inserted by section 4 of the Employment Act 2002 and amended by S.I. 2006/2012, S.I. 2011/1740, S.I. 2016/413 and S.I. 2019/1514.

[^f00215]: Section 35 was amended by section 2(1)(a) of the Still-Birth (Definition) Act 1992 (c.29), section 67 of the Social Security Act 1998 (c.14), section 53 of the Welfare Reform and Pensions Act 1999 (c.30), paragraph 4 of schedule 7 of the Employment Act 2002, paragraph 6 of schedule 1 of the Work and Families Act 2006 (c.18), section 120 of the Children and Families Act 2014, S.I. 1994/1230 and S.I. 2014/606.

[^f00216]: 2002 c.21. Section 12 was repealed by paragraph 1 of schedule 14 of the 2012 Act (subject to savings specified in S.I. 2019/167).

[^f00217]: Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2013/388. Section 80A was inserted by section 65 of the Climate Change (Scotland) Act 2009 (asp 12).

[^f00218]: Regulation 6(5) was added by S.I. 2001/488 and amended by S.I. 2007/3183, S.I. 2008/1554 and S.I. 2017/725.

[^f00219]: Section 77 was amended by section 4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) and S.I. 2005/623. Section 77A was added by section 133 of the Civil Partnership Act 2004 (c.33).

[^f00220]: 2006 c.52. Section 374 was relevantly amended by section 44 of the Defence Reform Act 2014 (c.20).

[^f00221]: Schedule 1 was amended by paragraph 152 of schedule 9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph 18 of schedule 3 of the Regulation of Care (Scotland) Act 2001 (asp 8), paragraph 152 of schedule 1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 123 of schedule 16, schedule 17 of the Armed Forces Act 2006 (c.52), paragraph 1 of schedule 4 of the Local Government Finance Act 2012 (c.17), section 156 of the Local Government and Elections (Wales) Act 2021 (asc. 1) and S.S.I.2005/465.

[^f00222]: Section 77 was amended by section 4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) and by S.S.I. 2005/623. Section 77A was added by section 133 of the Civil Partnership Act 2004 (c.33).

[^f00223]: Section 75(2) was amended by paragraph 19 of schedule 10 of the Housing (Scotland) Act 2001 (asp 10).

[^f00225]: Regulations 90A to 90D were inserted by S.S.I. 2013/218. Regulations 90C and 90D were amended by S.S.I. 2015/46 and regulation 90C was further amended by S.S.I. 2021/51.

[^f00226]: S.S.I. 2016/81.

[^f00227]: S.I. 1992/1814. Paragraph 13 was revoked by S.I. 2006/217, subject to savings provisions.

[^f00228]: S.I. 1976/615. Regulation 2 was amended by S.I. 1987/409, S.I. 1994/2975, S.I. 1999/3109, S.I. 2001/2931, S.I. 2008/1554 and S.I. 2010/137.

[^f00229]: Part 6 of schedule 1 was amended by S.S.I. 2013/48, S.S.I. 2013/218 and S.S.I. 2020/64.

[^f00230]: Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 12 of schedule 1 of the Child Benefit Act 2005 (c.6) and S.I. 2019/1458.

[^f00232]: Regulation 24 was amended by section 14(5)(a) of the Welfare Reform and Work Act 2016 (c.7) and S.I. 2014/2888.

[^f00233]: Regulation 29 was amended by S.I. 2015/1754 and S.I. 2017/204.

[^f00234]: S.I. 1979/597.

[^f00235]: Section 2 was amended by section 47 of, and schedule 10 of, the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of schedule 26 of the Equality Act 2010 (c.15) and S.I. 1999/1820.

[^f00236]: Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by paragraph 29 of schedule7 of the Employment Act 1989 (c.38) and section 47(1) of the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00237]: Section 2 was amended by section 47 of, and schedule 10 of, the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of schedule 26 of the Equality Act 2010 (c.15) and S.I. 1999/1820.

[^f00238]: Regulation 20(1)(f) was amended by S.I. 2012/848.

[^f00239]: 2014 c.19.

[^f00242]: S.I. 2005/3360.

[^f00243]: 1978 c.29.

[^f00244]: 2006 c.41. Paragraph 9(1) was substituted by section 17(10) of the Health and Social Care Act 2012 (c.7).

[^f00246]: Section 30B was inserted by S.I. 1994/2926.

[^f00247]: S.I.1995/311. Regulation 13A was inserted by S.I. 1998/2231. Regulation 13A(1) was amended by S.I. 2006/2378.

[^f00249]: Section 70 was amended by S.I. 1994/2556, S.I. 2002/1457, S.I. 2011/2426, S.I. 2013/388, S.I. 2013/796 and S.I. 2015/1754.

[^f00250]: Regulation 29 was amended by S.I. 2015/1754 and S.I. 2017/204.

[^f00251]: 2001 c.11. Section 6B was inserted by section 24 of the Welfare Reform Act 2009 (c.24) and amended by sections 113, 118 and 119, paragraph 58 of schedule 2, paragraph 16 of schedule 3, paragraph 1 of schedule 14 and paragraph 117 of schedule 24 of the Welfare Reform Act 2012 (c.5) (“the 2012 Act”) and schedule 24 of the Sentencing Act 2020 (c.17). Section 7 was amended by paragraph 45 of schedule 2 of the State Pension Credit Act 2002 (c.16), section 49 and paragraph 23 of schedule 3 of the Welfare Reform Act 2007 (c.5), paragraph 2 of schedule4 and paragraph 1 of schedule 7 of the Welfare Reform Act 2009 (c.24), section 118, 119, paragraph 59 of schedule 2 and paragraph 1 of schedule 14 of the 2012 Act and S.I. 2011/2298.

[^f00253]: S.I. 2005/3360.

[^f00254]: Regulation 7 was amended by S.I. 2008/3051, S.I. 2010/840, S.I. 2012/874, S.I. 2012/913, S.I. 2012/919, S.I. 2017/204 and S.I. 2017/581.

[^f00255]: Section 1A was inserted by section 51 of the 2012 Act and amended by paragraph 26 of schedule 3 and paragraph 1 of schedule 14 of that Act.

[^f00256]: Schedule 1 was amended by paragraph 152 of schedule 9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph 18 of schedule 3 of the Regulation of Care (Scotland) Act 2001 (asp 8), paragraph 152 of schedule 1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 123 of schedule 16 and schedule 17 of the Armed Forces Act 2006 (c.52), section 156 of Local Government and Elections (Wales) Act 2021 (2021 asc 1), S.S.I. 2005/465, S.I. 2010/813, S.I. 2015/914, S.I. 2016/413 and S.I. 2018/195.

[^f00257]: Section 78 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39).

[^f00258]: Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2013/388. Section 80A was inserted by section 65 of the Climate Change (Scotland) Act 2009 (asp 12).

[^f00259]: 1996 c.18. Section 64 was amended by S.I. 2017/1075.

[^f00260]: Section 112(4) was amended by paragraph 1 of schedule 9 of the Employment Relations Act 1999 (c.26) and paragraph 36 of schedule 7 of the Employment Act 2002 (c.22). Section 117(3)(a) was amended by paragraph 37 of schedule 7 of the Employment Act 2002.

[^f00261]: Section 112 was amended by paragraph 21 of schedule 3 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and paragraph 51 of schedule 1 of the Employment Rights Act 1996.

[^f00262]: Sections 34 and 70 were amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998 (c.8), paragraph 18 and 29 of schedule 2 of the Enterprise and Regulatory Reform Act 2013 (c.24), S.I.2011/1133 and S.I. 2019/469.

[^f00264]: 2005 asp 5. Section 1A was added by the Police and Fire Reform (Scotland) Act 2012 (asp 8), section 101.

[^f00265]: 2004 c.21. Section 2 was amended by paragraph 22 of schedule 1 of the Local Government and Public Involvement in Health Act 2007 (c.28) and Part4 of schedule7 of the Local Democracy, Economic Development and Construction Act 2009 (c.20).

[^f00266]: Section 4 was amended by paragraph 22 of schedule 1 of the Local Government and Public Involvement in Health Act 2007 and Part 4 of schedule 7 of the Local Democracy, Economic Development and Construction Act 2009.

[^f00267]: S.I. 2001/1004.

[^f00268]: Section 30A was inserted by section 1 of the Social Security (Incapacity for Work) Act 1994 (c.18) (“the 1994 Act”) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c.30) and paragraph 14 of schedule 24 of the Civil Partnership Act 2004 (c.33). Section 40 was substituted by paragraph 8 of schedule 1 of the 1994 Act. Section 41 was substituted by paragraph 9 of schedule 1 of the 1994 Act and amended by paragraph 21 of schedule 4 of the Pensions Act 1995 (c.26).

[^f00269]: S.I. 1975/556. Regulation 8B was added by S.I. 1996/2367 and amended by S.I. 2000/3120, S.I. 2003/521, S.I. 2008/1554, S.I. 2010/385, S.I. 2012/913 and S.I. 2013/630.

[^f00270]: Regulation 45(3) and (4) was amended by S.I. 2010/840, S.I. 2011/674 and S.I. 2017/205.

[^f00271]: S.I. 1995/311. Regulation 17 was substituted by S.I. 2006/757. Regulation 17(3) was amended by S.I. 2010/840 and S.I. 2011/674. Regulation 17(4) was amended by S.I. 2010/840, S.I. 2011/674 and S.I. 2017/205.

[^f00272]: 2004 c.12. Section 153 was amended by paragraph 2 and 3 of schedule 10 of the Finance Act 2005 (c.7), paragraph 2 of schedule 7 of the Finance Act 2014 (c.26) and paragraph 1 of schedule 3 of the Finance Act 2018 (c.3).

[^f00273]: 1993 c.48. Section 1 was amended by section 239 of the Pensions Act 2004 (c.35), paragraph 1 of schedule 27 of the Finance Act 2007 (c.11), S.I. 2007/3014 and S.I. 2019/192.

[^f00274]: 1989 c.41. Section 17 was amended by paragraph 108 of schedule 2 of the Social Security (Consequential Provisions) Act 1992 (c.6), section 11(6) of the Adoption and Children Act 2002 (c.38), paragraph 6 of schedule 3 of the 2007 Act, paragraph 1 of schedule 1 and paragraph 1 of schedule 4 of the Children and Young Persons Act 2008 (c.23), paragraph 1 of schedule 2 of the 2012 Act and S.I. 2016/413. Sections 23B and 23C were inserted by section 2 of the Children (Leaving Care) Act 2000 (c.35) and amended by section 21 and paragraph 1 of schedule 4 of the Children and Young Persons Act 2008 (c.23) and S.I. 2016/413. Section 24A was inserted by section 4 of the Children (Leaving Care) Act 2000 and amended by section 116 and paragraph 61 of schedule 3 of the Adoption and Children Act 2002 (c.38) and S.I. 2016/413.

[^f00275]: 1968 c.49. Section 12 was amended by section 66 and paragraph 10 of schedule 9 of the National Health Service and Community Care Act 1990, paragraph 15 of schedule 4 of the Children (Scotland) Act 1995 (c.36), section 120 of the Immigration and Asylum Act 1999 (c.33) and section 3 of the Community Care and Health (Scotland) Act 2002 (asp 5).

[^f00276]: 1995 c.36. Section 22 was amended by paragraph 6 of schedule 1 of the Tax Credits Act 1999 (c.10), paragraph 50 of schedule 3 of the Tax Credits Act 2002 (c.21), paragraph 14 of schedule 3 of the 2007 Act and S.I, 2013/137. Section 26A was inserted by section 67 of the Children and Young People (Scotland) Act 2014 (asp 8) (“the 2014 Act”). Section 29 was amended by section 73 of the Regulation of Care (Scotland) Act 2001 (asp 8) and section 66 and 67 of the 2014 Act. Section 30 was amended by section 66 of the 2014 Act.

[^f00277]: 2014 anaw.4. Section 37 was amended by S.I. 2016/413.

[^f00278]: S.I. 1999/991, to which there are amendments not relevant to these Regulations.