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SCHEDULE 5Capital to be disregarded

39.  Any arrears of special war widows payment which is disregarded under paragraph 44 of Schedule 4 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 53, 54 or 55 of that Schedule, but only for a period of 52 weeks from the date of the receipt of the arrears.