SCHEDULES

SCHEDULE 2EMPLOYMENT AND SUPPORT ALLOWANCE: SUPPLEMENTARY PROVISIONS

Treatment of allowance as “benefit”

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Regulations may provide for—

(a)

an employment and support allowance,

(b)

F1a contributory allowance, or

(c)

F1an income-related allowance,

to be treated, for prescribed purposes of the Contributions and Benefits Act, as a benefit, or a benefit of a prescribed description.