
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.
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5 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended in accordance with regulations 6 and 7.
6 
In regulation 27(1)(j) (meaning of  “income”)—
(a) omit  “and” where it occurs after head (xix); and
(b) after head (xx) insert—“; and
(xxi) carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 ”.
7 
In paragraph 21(2) of schedule 4 (capital disregards)—
(a) omit  “or” where it occurs after head (o); and
(b) after head (p) insert—“; or
(q) carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.
DEREK MACKAY

A member of the Scottish Government

St Andrew's House,

Edinburgh
