C4C5C6C7C8C9C10C1C2C3PART 1EMPLOYMENT AND SUPPORT ALLOWANCE

Annotations:
Modifications etc. (not altering text)
C4

Pt. 1 modified (coming into force in accordance with art. 1 of the amending S.R.) by The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

C8

Pt. 1 modified (coming into operation in accordance with art. 1 of the amending S.R.) by The Social Security (Switzerland) Order (Northern Ireland) 2021 (S.R. 2021/277), art. 2, Sch.

C10

Pt. 1 modified (coming into force in accordance with art. 1(3) of the amending Rule) by The Social Security (Gibraltar) Order (Northern Ireland) 2024 (S.R. 2024/21), art. 2(2)(f)

Miscellaneous

I117Income and capital: general

1

In relation to a claim for an employment and support allowance, the income and capital of a person shall be calculated or estimated in such manner as may be prescribed.

2

A person's income in respect of a week shall be calculated in accordance with prescribed rules, which may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).

3

Circumstances may be prescribed in which—

a

a person is to be treated as possessing capital or income which he does not possess;

b

capital or income which a person does possess is to be disregarded;

c

income is to be treated as capital;

d

capital is to be treated as income.

4

Regulations may provide that a person's capital shall be deemed for the purposes of this Part to yield him an income at a prescribed rate.