{
  "url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-24",
  "json_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-24.json",
  "legislation": "uksi/1989/1321",
  "legislation_title": "The Community Charge Benefits (General) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Capital treated as income",
  "text": "(1) Any capital payable by instalments which are outstanding at the date on which the claim is made or treated as made, or at the date of any subsequent review, shall, if the aggregate of the instalments outstanding and the amount of the claimant’s capital otherwise calculated in accordance with Chapter VI exceeds £16,000, be treated as income.\n(2) Any payment received under an annuity shall be treated as income.\n(3) Any earnings to the extent that they are not a payment of income shall be treated as income.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in Reg. 24(1) substituted (1.4.1990) by The Community Charge Benefits (General) Amendment No. 2 Regulations 1990 (S.I. 1990/835), regs. 1(1), 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 24(3) added (1.4.1990) by The Community Charge Benefits (General) Amendment Regulations 1990 (S.I. 1990/834), regs. 1(1), 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 24 in force at 1.4.1990, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1321/regulation/24",
    "retrieved_at": "2026-10-29T15:39:44.176575+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}