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6.—(1) Paragraph (2) of this regulation applies in circumstances where a resident has a beneficial interest in a property which he or she occupies or formerly occupied as his or her main or only residence.
(2) For the purposes of section 55 of the 2001 Act, relevant contributions shall be that part of the payments that the resident is liable to pay to the local authority which is attributable to the value of the property referred to in paragraph (1) and that part shall be determined by calculating the difference between—
(a)the payments that the resident is liable to pay to the local authority, calculated in accordance with the Assessment Regulations, and
(b)the payments referred to in subparagraph (a) that the resident would be liable to pay if the value of the resident’s interest in the property referred to in paragraph (1) was not taken into account.
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