20 Schedule 4
1 For paragraph 6 of Schedule 4 substitute—

“6 Where a relevant person —
(a) is in receipt of income support, income-based jobseeker’s allowance or guarantee credit; or
(b) is a member of a married or unmarried couple (within the meaning of the State Pension Credit Act 2002) and the other member of that couple is in receipt of guarantee credit,
the whole of that person’s capital.”

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2 In paragraph 9 of that Schedule (capital to be disregarded) —
(a) in sub-paragraph (b), after “Family Income Supplements Act 1970” insert “, working families' tax credit under section 128 of the 1992 Act, disabled person’s tax credit under section 129 of that Act”;
(b) after sub-paragraph (e) add —

“(f) working tax credit and child tax credit where such payment is made as a result of a change of circumstances.”

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Paragraph 9 of Schedule 4 was amended by S.I. 2002/2798.