PART VE+W+SINCOME AND CAPITAL

CHAPTER IIE+W+Sincome

Date on which income is treated as paidE+W+S

31.—(1) Except where paragraph (2) [F1or (3)] applies, a payment of income to which regulation 29 (calculation of earnings derived from employed earner's employment and income other than earnings) applies shall be treated as paid—

(a)in the case of a payment which is due to be paid before the first benefit week pursuant to the claim, on the date on which it is due to be paid;

(b)in any other case, on the first day of the benefit week in which it is due to be paid or the first succeeding benefit week in which it is practicable to take it into account.

(2) Income support, [F2jobseeker’s allowance], [F3maternity allowance,] [F4short-term or long-term incapacity benefit], or severe disablement allowance F5... shall be treated as paid on the day of the benefit week in respect of which [F6it is payable].

[F7(3) Working families’ tax credit under section 128 of the Contributions and Benefits Act and disabled person’s tax credit under section 129 of that Act shall be treated as paid on the first day of the benefit week in which the Tuesday following the day on which the award of that tax credit commenced falls.]