{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-32",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-32.json",
  "legislation": "uksi/1991/2887",
  "legislation_title": "The Disability Working Allowance (General) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991",
  "path": "regulation/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Calculation of capital",
  "text": "(1) For the purposes of Part II of the Act as it applies to disabled person’s tax credit, the capital of a claimant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this Part and any income treated as capital under regulation 34 (income treated as capital).\n(2) There shall be disregarded from the calculation of a claimant’s capital under paragraph (1) any capital, where applicable, specified in Schedule 4.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 32(1) substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(2), Sch. 2 para. 2(xi)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 32(1) substituted (5.10.1992) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 3) Regulations 1992 (S.I. 1992/2155), reg. 1(1), Sch. para. 9"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 32 in force at 7.4.1992, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/regulation/32",
    "retrieved_at": "2026-10-31T10:31:00.399326+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."
}