# The Disability Working Allowance (General) Regulations 1991, Paragraph 16

Extent: E+W+S

(1) Any income derived from capital to which the claimant is, or is treated under regulation 39 (capital jointly held) as, beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraphs 1, 2, 4, 6, 13 or 26 to 30 of Schedule 4.
(2) Income derived from capital disregarded under paragraphs 2, 4 or 26 to 30 of Schedule 4 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.

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Source: https://www.legislation.gov.uk/uksi/1991/2887/schedule/3/paragraph/16 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-1991/schedule-3/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.