11. In regulation 48 of the General Regulations (income treated as capital)—
(a)in paragraph (4), for the reference“or 12” there shall be substituted the reference“12 or 25 to 28”; and
(b)after paragraph (8) there shall be added the following paragraphs—
“(9) Any charitable or voluntary payment which is not made or not due to be made at regular intervals, other than one to which paragraph (10) applies, shall be treated as capital.
(10) This paragraph applies to a payment—
(a)which is made to a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act(1) (effect of return to work) or to a member of the family of such a person;
(b)to which regulation 44(2) (modification in respect of children and young persons) applies; or
(c)which is made under the Macfarlane Trust or the Independent Living Fund.”.
Section 23A was added by the Social Security Act 1988 (c. 7), Schedule 4, paragraph 25.