In regulation 9 of the General Regulations (effect of capital)–
(a) for paragraph (2) there shall be substituted the following paragraph –
(2) For the purposes of paragraph (1) –
(a) any capital possessed by any person whose capital is, for the purposes of entitlement to income support, treated as that of the claimant by virtue of section 22(5) of the Social Security Act 1986 or the provisions of regulation 23(3) of the Income Support (General) Regulations 1987 (calculation of income and capital) shall be treated as that of the claimant; and
(b) subject to paragraph (3), the claimant’s capital shall be calculated in the same manner as his capital is calculated under the Income Support (General) Regulations 1987 for the purposes of determining his entitlement to income support.
(b) after paragraph (2) there shall be inserted the following paragraph –
(3) For the purposes of paragraph (1) –
(a) any sum acquired by the claimant (whether as a loan or otherwise) on the express condition that it is to be used to meet the funeral expenses in respect of which the claim is made shall be disregarded;
(b) in the case of a claim for a maternity payment or a funeral payment which is made within 12 months of the death of the husband of the claimant, any lump sum payable to that claimant as a widow by virtue of section 24 of the Social Security Act 1975 shall be disregarded;
(c) the amount of any payment out of capital, other than capital disregarded under sub-paragraphs (a) and (b) above or under regulation 47 of, and Schedule 10 to, the Income Support (General) Regulations 1987 (capital disregards), which has already been made towards the funeral expenses (whether or not the expenses are within the scope of regulation 7(2)) shall be added back to that capital as if the payment had not been made.