90C

Please do not include—

• any lump sum payment of subsistence allowance payable in respect of participation in an employment zone programme;

• any payment in connection with a scheme to reduce under-occupation, made under regulation 11 of the Social Security (Payments to Reduce Under-occupation) Regulations 2000.8

90D

Where an ex gratia payment of £10,000 has been made by the Secretary of State on or after 1 February 2001 in consequence of the imprisonment or internment by the Japanese in the Second World War of (a) you, (b) your partner, (c) a deceased spouse of yours, or (d) a deceased spouse of your partner, that sum will be disregarded as capital.