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4.—(1) In each of the provisions specified in paragraph (2), for paragraph (8) there shall be substituted the following paragraph—
“(8) Any payment made by an authority, as defined in Article 2 of the Children Order, which represents arrears of payments under Article 15 of, and paragraph 17 of Schedule 1 to, the Children Order (contribution by an authority to child’s maintenance) or any payment made by a local authority, as defined in section 107 of the Children Act 1975, which represents arrears of payments under section 50 of the Children Act 1975 (contributions to a custodian towards the cost of accommodation and maintenance of a child) or any payment made by a local authority, as defined in section 105 of the Children Act 1989, which represents arrears of payments under paragraph 15 of Schedule 1 to the Children Act 1989 (power of a local authority to make contributions to a person with whom a child lives as a result of a residence order) shall be treated as capital.”.
(2) The provisions referred to in paragraph (1) are—
(a)regulation 48 of the Income Support Regulations (income treated as capital);
(b)regulation 110 of the Jobseeker’s Allowance Regulations (income treated as capital).
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