# The Tax Credits Schemes (Miscellaneous Amendments) Regulations 2000, Regulation 4: Income and capital


(1) There shall be added as—
(a) regulation 34(8) of the Disability Working Allowance Regulations (income treated as capital);
(b) regulation 31(8) of the Family Credit Regulations;
the following paragraph—
“Any arrears of subsistence allowance which are paid to a claimant as a lump sum shall be treated as capital.”
(2) There shall be added respectively as—
(a) paragraphs 64 and 65 of Schedule 3 to the Disability Working Allowance Regulations (sums to be disregarded in the calculation of income other than earnings);
(b) paragraphs 66 and 67 of Schedule 2 to the Family Credit Regulations,
the following paragraphs—
“Any payment of voucher provided under section 95 or 99 of the Immigration and Asylum Act 1999 for any former asylum-seeker or his dependents.”
“In the case of a claimant participating in an employment zone scheme, any payment made by an employment zone contractor to the claimant being—
(a) a training premium payable in respect of the claimant’s participation in the employment zone scheme; or
(b) a discretionary payment, being a fee, grant, loan or otherwise.”
(3) There shall be added respectively as—
(a) paragraphs 59 and 60 of Schedule 4 to the Disability Working Allowance Regulations (capital to be disregarded);
(b) paragraphs 60 and 61 of Schedule 3 to the Family Credit Regulations,
the following paragraphs—
“In the case of a claimant participating in an employment zone scheme, any payment made by an employment zone contractor to the claimant being—
(a) a training premium payable in respect of the claimant’s participation in the employment zone scheme; or
(b) a discretionary payment, being a fee, grant, loan or otherwise,
but only for the period of 52 weeks from the date of receipt of the payment.”
“Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.”

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Source: https://www.legislation.gov.uk/uksi/2000/795/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-schemes-miscellaneous-amendments-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.