Regulation 8 Amendment of regulation 73 of the 1987 Regulations
Regulation 73 of the 1987 Regulations (evidence and information)f1 shall be amended in accordance with the following provisions of this regulation.
In paragraph (1) for the words from “which is disregarded” to the end there shall be substituted the words “to which paragraph (3) applies”.
After paragraph (2) there shall be added the following paragraph—
“(3)This paragraph applies to any of the following payments—
(a)a payment which is—
(i)disregarded under paragraph 21 of Schedule 4 (income in kind) or paragraph 32 of Schedule 5f2(payments in kind made by a charity or under certain trusts), and
(ii)made under the Macfarlane Trust, the Macfarlane (Special Payments) Trust or the Macfarlane (Special Payments) (No. 2) Trust;
(b)a payment which is disregarded under paragraph 34 of Schedule 4 or paragraph 23 of Schedule 5 (payments made under certain trusts)f3, other than a payment made under the Independent Living Fund.”.