# The Community Charge Benefits (General) Regulations 1989, Regulation 30: Income treated as capital

Extent: E+W+S

(1) Any bounty derived from employment to which paragraph 6 of Schedule 2 applies and paid at intervals of at least one year shall be treated as capital.
(2) Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E shall be treated as capital.
(3) Any holiday pay which is not earnings under regulation 18(1)(d) (earnings of employed earners) shall be treated as capital.
(4) Except any income derived from capital disregarded under paragraphs 1, 2, 4, 7, 13 or 24 to 27 of Schedule 4, any income derived from capital shall be treated as capital but only from the date is it normally due to be credited to the claimant’s account.
(5) In the case of employment as an employed earner, any advance of earnings or any loan made by the claimant’s employer shall be treated as capital.
(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 , the Macfarlane (Special Payments) (No. 2) Trust , the Fund or the Independent Living Fund, shall be treated as capital.

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Source: https://www.legislation.gov.uk/uksi/1989/1321/regulation/30 (the official version)
Page: https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.