PART IIEntitlement and amount

Qualifying income for the purposes of savings credit9.

For the purposes of section 3 (savings credit), all income is to be treated as qualifying income except the following which is not to be treated as qualifying income—

(a)

working tax credit;

(b)

incapacity benefit;

(c)

a contribution-based jobseeker’s allowanceF1...;

(d)

severe disablement allowance;

(e)

maternity allowance;

(f)

payments referred to in regulation 15(5)(d) (maintenance payments).

F2(g)

contributory employment and support allowance.