Where the claimant's capital calculated in accordance with this Part exceeds £3,000 it shall be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £3,000 but not exceeding F1£8,000.

Notwithstanding paragraph (1), where any part of the excess is not a complete £250 that part shall be treated as equivalent to a weekly income of £1.

For the purposes of paragraph (1), capital includes any income treated as capital under regulations F2... 48 and 60 (F2...income treated as capital and liable relative payments treated as capital).