{
  "url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-51",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-51.json",
  "legislation": "nisr/1987/459",
  "legislation_title": "The Income Support (General) Regulations (Northern Ireland) 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987",
  "path": "regulation/51",
  "kind": "regulation",
  "number": "51",
  "heading": "Notional capital",
  "text": "(1) A claimant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to income support or increasing the amount of that benefit.\n(2) Except in the case of—\n(a) a discretionary trust;\n(b) a trust derived from a payment made in consequence of a personal injury; or\n(c) any loan which would be obtainable only if secured against capital disregarded under Schedule 10 (capital to be disregarded),\nany capital which would become available to the claimant upon application being made, but which has not been acquired by him, shall be treated as possessed by him but only from the date on which it would be so acquired.\n(3) Any payment of capital made—\n(a) to a third party in respect of a member of the family (but not a member of the third party's family) shall be treated—\n(i) in a case where that payment is derived from a payment of any benefit under the benefit Acts, a war disablement pension or a war widow's pension, as possessed by that member if it is paid to any member of the family,\n(ii) in any other case, as possessed by that member to the extent that it is used for the food, clothing, footwear, fuel, rent or rates for which housing benefit is payable, or any housing costs to the extent that they are met under regulations 17(e) and 18(1) (housing costs), of any member of that family;\n(b) to a member of the family in respect of a third party (but not in respect of another member of the family) shall be treated as possessed by that member to the extent that it is kept by him or used on behalf of any member of the family.\n(4) Where a claimant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he shall be treated as if he were such sole owner or partner and in such a case—\n(a) the value of his holding in that company shall, notwithstanding regulation 46 (calculation of capital), be disregarded; and\n(b) he shall, subject to paragraph (5), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Chapter shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.\n(5) For so long as the claimant undertakes activities in the course of the business of the company, the amount which he is treated as possessing under paragraph (4) shall be disregarded.\n(6) Where a claimant is treated as possessing capital under any of paragraphs (1) to (4), the foregoing provisions of this Chapter shall apply for the purposes of calculating its amount as if it were actual capital which he does possess.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "nisr/2023/184",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence, and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2023"
    },
    {
      "type": "word omitted",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "word added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2014/150",
      "affecting_title": "The Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2010/69",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2010"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2010/69",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2010"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/1997/541",
      "affecting_title": "The Social Security (Amendment) (New Deal) Regulations (Northern Ireland) 1997"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/1997/22",
      "affecting_title": "The Income-Related Benefits and Jobseeker’s Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 1997"
    },
    {
      "type": "modified",
      "affecting": "nisr/2000/369",
      "affecting_title": "The Social Security (New Deal Pilot) Regulations (Northern Ireland) 2000"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2005/550",
      "affecting_title": "The Income-related Benefits (Amendment No. 2) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/1998/326",
      "affecting_title": "The Social Security (Amendment) (New Deal No. 2) Regulations (Northern Ireland) 1998"
    },
    {
      "type": "inserted",
      "affecting": "nisr/1998/326",
      "affecting_title": "The Social Security (Amendment) (New Deal No. 2) Regulations (Northern Ireland) 1998"
    },
    {
      "type": "applied (with modifications) (temp.)",
      "affecting": "nisr/1998/421",
      "affecting_title": "The Social Security (New Deal Pilot) Regulations (Northern Ireland) 1998"
    },
    {
      "type": "inserted",
      "affecting": "nisr/1999/391",
      "affecting_title": "The Social Security (Notional Income and Capital Amendment) Regulations (Northern Ireland) 1999"
    },
    {
      "type": "words added",
      "affecting": "nisr/1999/391",
      "affecting_title": "The Social Security (Notional Income and Capital Amendment) Regulations (Northern Ireland) 1999"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2002/132",
      "affecting_title": "The Social Security (Amendment) (Residential Care and Nursing Homes) Regulations (Northern Ireland) 2002"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2003/367",
      "affecting_title": "The Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2004/389",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2004"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/424",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2005/539",
      "affecting_title": "The Social Security (Civil Partnership) (Consequential Amendments) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2005/98",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/97",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/97",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/97",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "substituted",
      "affecting": "nisr/2007/154",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2007/306",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "substituted",
      "affecting": "nisr/2007/154",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "words added",
      "affecting": "nisr/2007/196",
      "affecting_title": "The Social Security and Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/428",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 5) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2008/112",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2010/69",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2010"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2011/357",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2011"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2017/219",
      "affecting_title": "The Social Security (Infected Blood and Thalidomide) Regulations (Northern Ireland) 2017"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2017/205",
      "affecting_title": "The Social Security (Emergency Funds) (Amendment) Regulations (Northern Ireland) 2017"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2020/108",
      "affecting_title": "The Social Security (Income and Capital) (Miscellaneous Amendments) Regulations (Northern Ireland) 2020"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2020/108",
      "affecting_title": "The Social Security (Income and Capital) (Miscellaneous Amendments) Regulations (Northern Ireland) 2020"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2020/108",
      "affecting_title": "The Social Security (Income and Capital) (Miscellaneous Amendments) Regulations (Northern Ireland) 2020"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2021/345",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2021"
    },
    {
      "type": "added",
      "affecting": "nisr/2023/97",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2023"
    },
    {
      "type": "substituted for full stop",
      "affecting": "nisr/2025/122",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025"
    },
    {
      "type": "substituted for reg. 51(3B)(c)-(e)",
      "affecting": "nisr/2025/24",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025"
    },
    {
      "type": "inserted",
      "affecting": "nia/2026/9",
      "affecting_title": "Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1987/459/regulation/51",
    "retrieved_at": "2026-10-29T03:18:43.914608+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}