OpenLegislation

Regulation 25 Resources of other persons

Original text. Later amendments are not shown.

(1)

In calculating the income or capital of an individual who has a partner, the assessing authority must treat the resources of the partner as the individual’s resources, unless the partner has a contrary interest in the proceedings.

(2)

Where it appears to the assessing authority that—

(a)

another person is or has been substantially maintaining the individual or the individual’s partner; or

(b)

any of the resources of another person have been made available to the individual or the individual’s partner,

the assessing authority may assess or estimate the value of the maintenance or the resources made available and may treat the amount as the resources of the individual.