Any capital payable by instalments which are outstanding on the first day in respect of which income support is payable or the date of the determination of the claim, whichever is earlier, or, in the case of a review, 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 of this Part exceeds £6,000, be treated as income.

Any payment received under an annuity shall be treated as income.

In the case of a person to whom section 23 of the Act (trade disputes) applies and for so long as it applies, any payment under section 1 of the Child Care Act 198074 (duty of local authorities to promote welfare of children) or, as the case may be, section 12 of the Social Work (Scotland) Act 196875 (general social welfare) shall be treated as income.