The Income Support (General) Regulations 1987

Assessment of income and capital in urgent casesE+W+S

72.—(1) The claimant' income shall be calculated in accordance with Part V subject to the following modifications—

[F1(a)any income, other than a payment of income made under the Macfarlane Trust[F2, the Macfarlane (Special Payments) Trust] or the Independent Living Fund [F3or income to which paragraph 5, 40, 42, or 44 of Schedule 9 (disregard of income other than earnings) applies], possessed or treated as possessed by him shall be taken into account in full notwithstanding any provision in that Part disregarding the whole or any part of that income;]

(b)any income to which regulation 53 (calculation of tariff income from capital) applies shall be disregarded;

(c)income treated as capital by virtue of [F4regulation 48(1), (2), (3) and (9)] (income treated as capital) shall be taken into account as income;

(d)in a case to which paragraph (2) (b) of regulation 70 (urgent cases) applies, any income to which regulation 42 (3) (notional income) applies shall be disregarded;

F5(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The claimant' capital calculated in accordance with Part V, but including any capital referred to in paragraphs 3 and, to the extent that such assets as are referred to in paragraph 6 consist of liquid assets, 6 [F6and, except to the extent that the arrears referred to in paragraph 7 consist of arrears of housing benefit payable under Part II of the Act or Part II of the Social Security and Housing Benefits Act 1982, 7, 9(b), 19, 30 and 32 of Schedule 10] (capital to be disregarded) shall be taken into account in full and the amount of income support which would, but for this paragraph be payable under this regulation, shall be payable only to the extent that it exceeds the amount of that capital.