So it seems that a nested virtual box inside Whonix can be created with Windows 7. However when I try to load the 32 bit Windows 10 I get the following error from VirtualBox:
vt-x/amd-v hardware acceleration is not available on your system. certain guests (e.g. os/2 and qnx) require this feature and will fail to boot without it.
I have learnt this error occurs becuase all Windows versions from Windows 8/8.1 onwards require hardware virtualisation.
Is there a way to fix this issue and install Windows 10?