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44.—(1) For the purposes of Part 7 of the Act as it applies to housing benefit, the capital of a claimant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this Part.
(2) There shall be disregarded from the calculation of the claimant’s capital under paragraph (1) any capital, where applicable, specified in Schedule 6.
(3) A claimant’s capital shall be treated as including any payment made to him by way of arrears of—
(a)child tax credit;
(b)working tax credit;
(c)state pension credit,
if the payment was made in respect of a period for the whole or part of which housing benefit was paid before those arrears were paid.
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