Regulation 6 Amendment of regulation 30 of the General Regulations
In regulation 30 of the General Regulations (income treated as capital), after paragraph (5) the following paragraph shall be added —
“(6)Any charitable or voluntary payment which is not made or due to be made at regular intervals, other than a payment which is made under the Macfarlane Trust, the Macfarlane (Special Payments) Trust or the Independent Living Fund, shall be treated as capital.”