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PART IIENTITLEMENT AND AMOUNT

Qualifying income for the purposes of savings credit

9.  For the purposes of section 3 of the Act (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 allowance within the meaning of Article 3(4) of the Jobseekers (Northern Ireland) Order 1995(1);

(d)severe disablement allowance;

(e)maternity allowance;

(f)payments referred to in regulation 15(5)(d) (maintenance payments).