7. In regulation 28 of the General Regulations (calculation of income), for paragraph (2) there shall be substituted the following paragraph—
“(2) For the purposes of paragraph (1) “income” includes capital treated as income under regulation 41 (capital treated as income) and income which a claimant is treated as possessing under regulation 42 (notional income).”(1).
Relevant amending instrument is S.I. 1989/1323.