# The Employment and Support Allowance Regulations 2008, Paragraph 25


Any capital which under regulation 105 or 137 (capital treated as income or treatment of student loans) is to be treated as income.

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Source: https://www.legislation.gov.uk/uksi/2008/794/schedule/9/paragraph/25 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/schedule-9/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.