The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016

Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

20.  In paragraph 42 (notional income: pensioners)—

(a) in sub-paragraph (2)(b) for “section 55A” substitute “sections 55A and 55AA”;

(b) in sub-paragraph (2)(c) for “.” substitute “;”;

(c) after sub-paragraph (2)(c) insert—

“(d) a state pension under Part 1 of the Pensions Act 2014.””;

(d) at the end of sub-paragraph (3)(b) omit “and”;

(e) in sub-paragraph (3)(c) for “.” substitute “; and”;

(f) after sub-paragraph (3)(c) insert—

“(d) in the case of a state pension under Part 1 of the Pensions Act 2014, in the circumstances specified in section 17(7) and (8) of that Act.”;

(g) in sub-paragraph (9) after “(10)” insert “, (11A), (11B)”;

(h) after sub-paragraph (11) insert—

“(11A) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made an election in favour of that increase in pension under section 8(2) of the Pensions Act 2014, changes that election in accordance with regulations made under section 8(7) of that Act in favour of a lump sum.

(11B) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made an election in favour of that increase in pension in accordance with regulations made under section 10 of the Pensions Act 2014, which include provision corresponding or similar to provision made by section 8(2) of that Act, changes that election in favour of a lump sum, in accordance with regulations made under section 10 of that Act which include provision corresponding or similar to provision made by regulations made under section 8(7).

(11C) In sub-paragraph (11A), “lump sum” (“cyfandaliad”) means a lump sum under section 8 of the Pensions Act 2014.

(11D) In sub-paragraph (11B), “lump sum” (“cyfandaliad”) means a lump sum under section 10 of the Pensions Act 2014.”