4. In Schedule 3, Part I, to the principal Regulations (sums to be disregarded in the calculation of income other than earnings) after paragraph 28C(1), insert–
“28D.—(a) Any payment made by a local authority to or on behalf of a resident relating to housing support services in respect of which Scottish Ministers have paid a grant to the local authority under section 91(1) of the Housing (Scotland) Act 2001(2) where the resident qualified for that payment.”; and
“28E.—(b) Any guardian’s allowance
28F. Any child tax credit.”.
Paragraph 28C was inserted by S.I. 1994/2386, regulation 2.