{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-25",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-25.json",
  "legislation": "uksi/1992/1814",
  "legislation_title": "The Council Tax Benefit (General) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "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": "I",
      "label": "I1",
      "text": "Reg. 25 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words added",
      "affecting": "uksi/2005/574",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "added",
      "affecting": "uksi/2002/2442",
      "affecting_title": "The Social Security Amendment (Personal Injury Payments) Regulations 2002"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/65",
      "affecting_title": "The Income-related Benefits and Jobseeker’s Allowance (Miscellaneous Amendments) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/25",
    "retrieved_at": "2026-11-06T03:35:39.387743+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."
}