SCHEDULES
SCHEDULE 2Employment and support allowance: supplementary provisions
Treatment of allowance as “benefit”
11
Regulations may provide for—
(a)
an employment and support allowance,
(b)
a contributory allowance, or
(c)
an 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.