Explanatory note
(This note is not part of the Regulations)
The Regulations amend Schedule 4 to the Disability Working Allowance Regulations and Schedule 3 to the Family Credit Regulations so as to add to the list of capital to be disregarded in calculating a claimant’s capital for the purposes of working families’ tax credit and disabled person’s tax credit a dwelling which the claimant intends in due course to occupy as his home but which he currently does not occupy due to living in job-related accommodation.