| PART I |
| GENERAL |
| 1. | Citation and commencement |
| 2. | Interpretation |
| 3. | Assessing a resident's ability to pay |
| 4. | Rounding of fractions |
| 5. | Payment by less dependent residents |
| 6. | Liable relatives |
| 7. | Students |
| 8. | Transitional provisions |
| PART II |
| TREATMENT OF INCOME |
| 9. | Calculation of income |
| 10. | Earnings of self-employed earners |
| 11. | Calculation of net profit of self-employed earners |
| 12. | Weekly amount of net profit of self-employed earners |
| 13. | Earnings of employed earners |
| 14. | Calculation of net earnings of employed earners |
| 15. | Calculation of income other than earnings |
| 16. | Capital treated as income |
| 17. | Notional income |
| 18. | Calculation of income derived from employed earners' employment and income other than earnings |
| 19. | Weekly amount of income derived from employed earners' income and income other than earnings |
| PART III |
| TREATMENT OF CAPITAL |
| 20. | Capital limit |
| 21. | Calculation of capital |
| 22. | Income treated as capital |
| 23. | Calculation of capital in the United Kingdom |
| 24. | Calculation of capital outside the United Kingdom |
| 25. | Notional capital |
| 26. | Diminishing notional capital rule |
| 27. | Capital jointly held |
| 28. | Calculation of tariff income from capital |
| PART IV |
| LIABLE RELATIVES |
| 29. | Interpretation |
| 30. | Treatment of liable relative payments |
| 31. | Period over which periodical payments are to be taken into account |
| 32. | Period over which payments other than periodical payments are to be taken into account |
| 33. | Calculation of weekly amount of liable relative payment |
| 34. | Liable relative payments to be treated as capital |
| PART V |
| STUDENTS |
| 35. | Interpretation |
| 36. | Calculation of grant income |
| 37. | Covenant income where there is no grant income |
| 38. | Relationship with amounts disregarded under Schedule 3 |
| 39. | Treatment of student loans |
| 40. | Treatment of access income |
