{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-49",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-49.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/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Income treated as capital",
  "text": "Any amount by way of a refund of tax deducted from a student’s covenant income shall be treated as capital.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 49 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "amended",
      "affecting": "uksi/2000/1922",
      "affecting_title": "The Social Security Amendment (Students and Income-related Benefits) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/49",
    "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."
}