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Link to original content: http://www.legislation.gov.uk/uksi/1992/1814/regulation/55/made
The Council Tax Benefit (General) Regulations 1992

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The Council Tax Benefit (General) Regulations 1992

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Residents of a dwelling to whom section 131(6) of the Contributions and Benefits Act 1992 does not apply

55.  Subsection (6) of section 131 of the Contributions and Benefits Act 1992 (residents of a dwelling in respect of whom entitlement to an alternative maximum council tax benefit may arise) shall not apply in respect of any person referred to in the following paragraphs namely—

(a)a person who is liable for council tax solely in consequence of the provisions of sections 9 or 77 of the 1992 Act (spouse’s joint and several liability for tax);

(b)a person who is residing with a married or unmarried couple or with the members of a polygamous marriage where the claimant for council tax benefit is a member of that couple or of that marriage and neither member of that couple or in the case of a polygamous marriage no member or only one member of that marriage is a person who, in accordance with Schedule 1 of the 1992 Act, falls to be disregarded for the purposes of discount;

(c)a person who jointly with the claimant for benefit falls within the same paragraph of sections 6(2)(a) to (e) or 75(2)(a) to (e) of the 1992 Act (persons liable to pay council tax) as applies in the case of the claimant;

(d)a person who is residing with two or more persons both or all of whom fall within the same paragraph of sections 6(2)(a) to (e) or 75(2)(a) to (e) of the 1992 Act where none or only one of those persons is a person who in accordance with Schedule 1 of the 1992 Act falls to be disregarded for the purposes of discount.

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