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Paragraph 15 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Any income derived from capital to which the claimant is or is treated under regulation 36 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraph 1, 2, 4, 7, 13 or 24 to 27 of Schedule 5.

F1(2)

Income derived from capital disregarded under paragraph 2, 4, or 24 to 27 of Schedule 5, but only to the extent of—

(a)

any mortgage repayments made in respect of the dwelling or premises in the period during which that income accrued; or

(b)

any council tax or water charges which the claimant is liable to pay in respect of the dwelling or premises and which are paid in the period during which that income accrued.

(3)

The definition of “water charges” in regulation 2(1) shall apply to sub-paragraph (2) with the omission of the words “in so far as such charges are in respect of the dwelling which a person occupies as his home”

Annotations

Textual amendments

F1

Sch. 4 para. 15(2), (3) substituted for Sch. 4 para. 15(2) (1.4.1993 immediately after art. 20 of S.I. 1993/349 comes into force) by The Council Tax Benefit (General) Amendment Regulations 1993 (S.I. 1993/688), regs. 1(1), 25(b)

Commencement

I1

Sch. 4 para. 15 in force at 1.4.1993, see reg. 1(b)