# The Disability Working Allowance (General) Regulations 1991, Regulation 32: Calculation of capital

Extent: E+W+S

(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).
(2) There shall be disregarded from the calculation of a claimant’s capital under paragraph (1) any capital, where applicable, specified in Schedule 4.

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Source: https://www.legislation.gov.uk/uksi/1991/2887/regulation/32 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.