72.—(1) The claimant' income shall be calculated in accordance with Part V subject to the following modifications—
(a)any income possessed or treated as possessed by him shall be taken into account in full notwithstanding any provision in that Part disregarding the whole or any part of that income;
(b)any income to which regulation 53 (calculation of tariff income from capital) applies shall be disregarded;
(c)income treated as capital by virtue of regulations 24 (1) and (2) (treatment of charitable or voluntary payments) and 48 (1), (2) and (3) (income treated as capital) shall be taken into account as income;
(d)in a case to which paragraph (2) (b) of regulation 70 (urgent cases) applies, any income to which regulation 42 (3) (notional income) applies shall be disregarded;
(e)in a case to which paragraph (2) (c) of regulation 70 applies, any income to which regulation 43 (seasonal workers) applies shall be disregarded.
(2) The claimant' capital calculated in accordance with Part V, but including any capital referred to in paragraphs 3 and, to the extent that such assets as are referred to in paragraph 6 consist of liquid assets, 6 and 7 and 9 (b) of Schedule 10 (capital to be disregarded) shall be taken into account in full and the amount of income support which would, but for this paragraph be payable under this regulation, shall be payable only to the extent that it exceeds the amount of that capital.