# The Council Tax Benefit (General) Regulations 1992, Paragraph 21

Extent: E+W+S

Any capital which by virtue of regulation 25, 27(5) or 47 (capital treated as income, modifications in respect of child or young person, treatment of student loans) is to be treated as income.

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Source: https://www.legislation.gov.uk/uksi/1992/1814/schedule/5/paragraph/21 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/schedule-5/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.