“(1A)

Paragraph (1)(d) and (f) shall not apply where a person is treated as being in Northern Ireland in accordance with regulation 4.”.

“(1)

A claimant who has attained the qualifying age shall be treated as possessing the amount of any retirement pension income—

(a)

to which section 16(1)(a) to (e) of the Act applies;

(b)

for which no claim has been made; and

(c)

to which the claimant might expect to be entitled if a claim for it were made,

but only from the date on which that income could be expected to be acquired if a claim for it were made.

(1A)

Paragraph (1) is subject to paragraphs (1B) and (1C).

(1B)

Where a claimant—

(a)

has deferred his retirement pension income to which section 16(1)(a) to (c) of the Act applies for at least 12 months; and

(b)

would have been entitled to make an election under Schedule 5 or 5A99 to the Contributions and Benefits Act or under Schedule 2 of the Graduated Retirement Benefit Regulations,

he shall be treated for the purposes of paragraph (1) as possessing the amount of retirement pension income to which he might expect to be entitled if he were to elect to receive a lump sum.

(1C)

Where a claimant receives an allowance under—

(a)

section 68 of the Contributions and Benefits Act100 (severe disablement allowance); or

(b)

section 70 of that Act101 (carer’s allowance),

the amount of that allowance is to be deducted from the amount of retirement pension income which he is treated as possessing for the purposes of paragraph (1) (or, where applicable, paragraph (1) read with paragraph (1B)).

(1D)

A claimant who has attained the qualifying age shall be treated as possessing income from an occupational pension scheme which he elected to defer, but only from the date on which it could be expected to be acquired if a claim for it were made.”; and

“(9)

For the purposes of paragraph (6), a person is not to be regarded as depriving himself of income where—

(a)

his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from the scheme; and

(b)

that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004.

(10)

In paragraph (9) ”registered pension scheme” has the meaning given in section 150(2) of the Finance Act 2004.”.

“(dd)

in respect of whom a deduction in the calculation of a rent rebate or allowance falls to be made under regulation 63 of the Housing Benefit (General) Regulations (Northern Ireland) 1987 (non-dependent deductions);”.