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9. 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.]
Textual Amendments
F1Words in reg. 9(c) omitted (29.4.2013) by virtue of The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 33(3)
F2Reg. 9(g) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 4(3)