Regulation 8 Amendment of regulation 40 of the General Regulations

In regulation 40 of the General Regulations (income treated as capital) at the end there shall be added the following paragraph–

“(6)

Any charitable or voluntary payment which is not made or due to be made at regular intervals, other than a payment which is made under the Macfarlane Trust, the Macfarlane (Special Payments) Trust or the Independent Living Fund, shall be treated as capital.”.