# The Council Tax Benefit (General) Regulations 1992, Regulation 49: Income treated as capital

Extent: E+W+S

Any amount by way of a refund of tax deducted from a student’s covenant income shall be treated as capital.

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Source: https://www.legislation.gov.uk/uksi/1992/1814/regulation/49 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.