The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 No. 3144 (W. 316)

SCHEDULE 9 Sums disregarded in the calculation of income other than earnings: persons who are not pensioners

36.  Any payment of income which by virtue of paragraph 27 of Schedule 6 (income treated as capital: persons who are not pensioners) is to be treated as capital.