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Link to original content: http://www.legislation.gov.uk/uksi/1992/1814/regulation/25/made
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25.—(1) Any capital payable by instalments which are outstanding at the date on which the claim is made or treated as made, or at the date of any subsequent review, shall, if the aggregate of the instalments outstanding and the amount of the claimant’s capital otherwise calculated in accordance with Chapter VI exceeds £16,000, be treated as income.
(2) Any payment received under an annuity shall be treated as income.
(3) Any earnings to the extent that they are not a payment of income shall be treated as income.
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