http://www.legislation.gov.uk/id/uksi/1988/1445

http://www.legislation.gov.uk/uksi/1988/1445/regulation/9/made

The Income Support (General) Amendment No. 4 Regulations 1988

Business practice and regulation

Income support

Regulation and deregulation

Income tax

Personal care

King's Printer of Acts of Parliament

2015-12-10

SOCIAL SECURITY

These Regulations further amend the Income Support (General) Regulations 1987 in the following respects:—they extend to members of polygamous marriages, persons in residential care or nursing homes, board and lodging accommodation and hostels and certain special cases, the provisions for increasing a person’s applicable amount where he would have been entitled to a transitional addition had certain capital disregards been in force on the introduction of the scheme (regulations 6, 21, 22(a) and 23); make a number of amendments consequential on this change (regulations 19(a) to (c), 20(a) and 23); and provide for a concessionary payment to be treated as if it were a payment of benefit in determining entitlement to the pensioner and disability premiums (regulation 19(d));they terminate, with effect from a person’s benefit week in the week beginning 10th April 1989, the arrangements for meeting the accommodation charge for board and lodging accommodation; and make provision for protecting the benefit entitlement of persons in such accommodation immediately before that date who would otherwise receive less benefit (regulations 27 and 28 and Schedules 1 and 2);they make a number of miscellaneous amendments to the provisions for the calculation of income and capital (regulations 2(a) and (b), 8 to 14, 16, 17 and 24 to 26); disregard the hours worked in certain employments in determining remunerative work (regulation 3); provide for periods of entitlement to income support of young persons previously members of the claimant’s family to be aggregated with his in determining eligibility for mortgage interest relief (regulation 20(b)); amend the definitions of residential accommodation and residential care home (regulations 2(c) and 7); make a consequential amendment as a result of the winding-up of the job release scheme (regulation 18) and certain other minor amendments (regulations 4, 5, 22(b) and (c)).

Amendment of regulation 41 of the General Regulations9

In regulation 41 of the General Regulations (capital treated as income) after paragraph (3) there shall be added the following paragraph—

4
In the case of a person to whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of that Act (effect of return to work), any amount by way of repayment of income tax deducted from his emoluments in pursuance of section 203 of the Income and Corporation Taxes Act 19884, shall be treated as income.