14.—(1) In relation to a claim for a jobseeker's 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.
(3) The rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).
(4) Circumstances may be prescribed in which—
(a)a person is 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;