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.